2009 (5) TMI 825

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..... n Garg submits that the activity carried out by the appellant having been considered to be taxable service w.e.f. 16-6-2005, it has opted to seek registration under the Finance Act, 1994 as a service provider. The impugned order relates to the period 10-9-04 to 31-3-2005. During that period, the appellant was getting inputs for processing and availing the benefit under Notification No. 214/86-C.E. .....

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..... ppellant was carrying out manufacturing activity before 16-3-2005 for the same activity, reason why the appellant changes its stand after 16-6-2005 to become a service provider, needs detailed examination. 3. Heard both the sides and perused the record. In view of divergent stand of each side, it has become necessary to go into the matter in detail in the course of appeal hearing. Finding that b .....

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