2010 (1) TMI 165

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..... ts, namely, machining, drilling, turning, surfacing on iron castings received from M/s. Uni Tools, together with interest and imposition of penalty is challenged by the assessees herein. Held that- the appellant were under a reasonable belief that they were not liable to service tax and, therefore, set aside the penalty by extending protection under section 80 of the Finance Act, 1994. Penalty of .....

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..... rocessing' which was not included in the definition of 'Business Auxiliary Service' prior to 16-6-2005. Since the period of demand in the present case ranges from 10-9-2004 to 31-7-2005, I set aside the service tax liability for the period up to 16-6-2005, in the light of the Tribunal's order in Auto Coats v. CCE [2009] 21 STT 115 (Chennai - CESTAT). For the period subsequent to the coverage of pr .....

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