9911796707
TMI Blog2013 (2) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of service tax without correct classification of the taxable service is alien to the scheme of service tax levy. This apart, the learned Commissioner appears to have denied the benefit of the aforesaid notification on a ground which is not sustainable in law, given the parameters of the said notification. Activities otherwise includible within the ambit of ‘Business Auxiliary Service’ were excluded from the levy from 2004 onwards where such activities involved manufacture of excisable goods. For claiming the benefit of the notification, the assessee should be held to have provided the taxable service. - Stay granted. - ST/1257-1258/2010 - 86-87/2012 - Dated:- 18-1-2012 - Shri P.G. Chacko and B.S.V. Murthy, JJ. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this connection, it is submitted that the appellant was fabricating various items like ducts for M/s. Ultratech Cements Ltd. who were to use the said items in or in relation to the manufacture of their excisable products. It is submitted that, on these facts, the appellant could claim the benefit of the above notification. It is pointed out that the benefit was denied on the ground that the ducts and other items fabricated by the appellant were not excisable goods covered by the first schedule to the Central Excise Tariff Act. It is the further submission of the learned counsel that the entire demand is revenue-neutral inasmuch as any amount of service tax paid by the appellant will be available as CENVAT credit to the service recipient. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient were returned back to them for use in or in relation to manufacture of any other goods falling under the first schedule of the Central Excise Tariff Act on which appropriate duty of excise was payable. The learned counsel submits that the notification was applicable only to cases where the raw materials or semi-finished goods supplied by the service recipient were processed without undertaking any manufacture coming within the scope of its definition under Section 2(f) of the Central Excise Act. If the process amounted to manufacture, the activity would have remained outside the scope of Business Auxiliary Service . For claiming the benefit of the notification, the assessee should be held to have provided the taxable service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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