2011 (6) TMI 375

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..... eld that:- The contention of the assessees that no service was rendered by the assessees to M/s.Facor Steel Ltd., the raw material supplier as they have only debited the cost of rectification of the defective ingots supplied by M/s.Facor Steel Ltd is acceptable. Since no service has been rendered to M/s.Facor Steel Ltd., the question of assessees being liable to service tax does not arise - Decide .....

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..... supplier. Service tax under the head Business Auxiliary Service, was demanded and confirmed together with interest and penalty by the adjudicating authority and the appeals against the demand and penalty were dismissed by the lower appellate authority; hence these appeals. 2. I have heard both sides. I see force in the contention of the assessees that no service was rendered by the assessees to .....

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