Representation by M/s Cygnus Apparel Pvt. Ltd. - regarding show cause notice No. V(15)227/I/Adj/Ad/10/18380 dated 19.10.2010.

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..... Subject: Representation by M/s Cygnus Apparel Pvt. Ltd. - regarding show cause notice No. V(15)227/I/Adj/Ad/10/18380 dated 19.10.2010. Please refer to your letter C. No. V(12)22/SIV/STGr.B/Kol/07 dated 24.06.2011 on the subject mentioned above. 2. The issue raised in you said letter is regarding leviability of service tax under Business Auxiliary Service (BAS) on computer embroidery work c .....

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..... n in the case of CCE Hyderabad v Vazir Sultan Tobacco Co. Ltd. (1996 83 E.L.T. 3 (S.C.)= 1996 -TMI - 44222 - SUPREME COURT OF INDIA) at page 10 has observed that if by virtue of exemption the rate of duty was reduced to NIL the goods specified in the Tariff would still be regarded as excisable. Further the Supreme Court in the case of All India Federation of Tax Practitioners v UOI (2007 (7) S. .....

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