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TMI Blog2010 (3) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... venue against the Order-in-Revision No. 07/2008/ST, dated 29-9-2008. 2. The issue involved in this case is regarding the service tax demand on the supply of Heated Thermic fluid for manufacturing of Pre-cured Tread Rubber for other units. Both lower authorities have held in favour of the assessee holding this activity is not liable for tax. Revenue is aggrieved by such order and there are in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied by the party to his client M/s. Anchor Treads (P.) Ltd., for which a 'charge' on hourly basis was collected. It was also found that the party was not issuing any statutory sale bill/invoice to M/s. Anchor Treads (P.) Ltd and therefore the transaction between them was not a sale but purely a service. (b) Under the above circumstances, the above Order-in-Revision passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad Rubber. I find that the issue is now decided by the Co-ordinate Bench in the case of General Precured Treads (P.) Ltd. v. CC&CE [2009] 21 STT 483 (Chennai - CESTAT). I may reproduce the ratio. "2. I have heard both sides. There is no dispute that the appellants have a heating machine to heat "Hydraulic Oil" which is used for heating the hydraulic press used for pressing the design 'mould' at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that this activity will not amount to their rendering "Business Auxiliary Service" so as to hold them liable to Service tax. I, therefore, set aside the impugned order and allow the appeal." 6. It can be seen from the above reproduced ratio that the issue is now stands decided in favour of the assessee and I find no infirmity in the order passed by the Commissioner and uphold the same. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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