2013 (10) TMI 911

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..... inality since there is no challenge to the order of the Commissioner(Appeals) by both the sides that appellant is liable to pay service tax on the processes undertaken by them on job work basis for others. The challenge to the Commissioner (Appeals) order is only with regard to the period prior to 16/06/2005. Under these circumstances, unless it is shown to us that the processes undertaken by the .....

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..... ng tubes with one another. These products are sold to drilling industry. The contention of the Revenue is that this conversion of tubes by undertaking these processes amounts to manufacture and therefore appellants should have discharged excise duty on these goods. Consequently after initiation of proceedings, the impugned order has been passed wherein duty of more than Rs.6.77 crores has been con .....

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..... e earlier period i.e. prior to 16/06/2005, the Commissioner(Appeals) had taken a view that during the relevant period the word for was not there in the definition and therefore he had taken a view that appellants were not liable to pay service tax which is under challenge before the Tribunal. Under these circumstances, the order of the Commissioner(Appeals) that the processes undertaken by the app .....

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..... and drill pipe of a kind used in drilling for oil or gas industries falls under tariff 7304 22 00 onwards and the very fact that these are put under a separate category would show that the legislative intention was to treat these goods as different ones from normal tubes. He submits that the processes undertaken by the appellants come under a different category and can make the pipes used by dril .....

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..... these circumstances, unless it is shown to us that the processes undertaken by the appellants when job work is done on the pipes are different from the situation when they undertake the processes on their own account, we consider that the Department cannot be said to have a prima facie case. Therefore we find that the appellant has been able to make out a strong prima facie case in their favour f .....

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