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TMI Blog2009 (12) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... t of exemption in terms of Notification No. 8/2005-S.T., dated 1-3-2005 in respect of the job work done for their clients during period March and April, 2005 and March and April, 2007 is available. Held that- the conditions of notification not fulfilled by the assessee thus direct him to deposit a sum of Rs. 2,50,000/-. - ST/493-494/2009-MAS - 1041-1042/2009 - Dated:- 7-12-2009 - Ms. Jyoti Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1-3-2005 in respect of the job work done for their clients during period March and April, 2005 and March and April, 2007 is available. 3. The contention of the assessees is that they were carrying out the processes of shearing, burr removing, welding, straitening, cutting etc. and not production of goods which does not amount to manufacture of goods, so as to fall liable to pay Service tax un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of exemption under Notification No. 8/2005-S.T. 4. Ld. DR opposes the prayer for waiver pointing out that the assessees were doing production not amounting to manufacture during the entire period in question and hence liable to Service tax and that the benefit of Notification No. 8/2005 as claimed is not available to the assessee as the goods on which the assessees carried out job work w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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