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TMI Blog2013 (8) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ary Services during the period 10.09.2004 to 15.06.2005 - Held that:- The word 'processing' was included in the definition only with effect from 16.06.2005 - it is not legal on part on revenue to demand the service tax on the activity of grinding prior to 16.06.2005 – appeal allowed in the favour of the assessee. - ST/1625 of 2010 - FINAL ORDER NO.56462/2013 - Dated:- 10-5-2013 - G Raghuram An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1,49,940/- under the category of "Business Auxiliary Services" on these charges. The Show Cause Notice was confirmed by the Adjudicating Authority along with interest and penalties were also imposed under Section 76,77 and 78 of the Finance Act, on the appellant. Appellant filed an appeal before the Commissioner, Central Excise (Appeal) who vide the impugned order rejected their appeal. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble prior to 16.06.2005. He also submits the Show Cause Notice in this case was issued on 17.03.2009 demanding the service tax for the period September, 2004 to January, 2005 and is clearly hit by the time limitation under the Finance Act, 1994 and consequently they are also not liable interest and penalty in the present case. 4. The Ld. DR appearing for the Revenue submits that activity of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ..................... (vii) .......................... The Clause (v) of the definition of the Business Auxiliary Service with effect from 16.06.2005 read as under: (v) Production or processing of goods for, or on behalf of, the client; 6. We find that during the period in question the production of the goods on behalf of the client was a taxable service and the words processing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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