2013 (11) TMI 26

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ttained finality 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 - unless it is shown that the processes undertaken by the appellants when job w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tubes/pipes suitable for use by drilling industries. These tubes are provided facilities of threading at the ends and the couplings manufactured by the appellants are used for connecting 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e same processes were undertaken on job work basis for others. As soon as the same proceedings were started, the appellants started paying service tax from 01/08/2005 onwards and for the 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 we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... What is to be decided in this case is whether the processes undertaken by the appellants amounted to manufacture or not. He draws our attention to the tariff wherein the casing, tubing 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice 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 appellants when job work is done on the pipes are different from the situation when they undertake the processes on their own accoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X