2013 (12) TMI 104

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order dated-19/07/2011 passed by the Commissioner of Service Tax, Kolkata confirms Service Tax demand of Rs.52,82,536/- besides interest and penalty under Section 78 of the Act. Proceedings were initiated for having provided Business Auxiliary Services (BAS) and failing to remit tax within the due date after filing Returns. Petitioner claimed immunity to the liability to tax on the basis of Notifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e extent relevant and material for the purposes of the appeal and at this stage of the appeal, suffice it to notice that the "explanation" to the Notification requires that the production of goods should not amount to manufacture within the meaning of Section 2 (f) of the Central Excise Act, 1944. 4. To reject the claim of the petitioner, for the benefits of Notification No. 8/2005-ST, the Ld. Ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nstruction, there was no receiving; or returning of the raw materials tc the client. This inference is also in our view a misconception. 5. It is the asserted case of the petitioner; and the assertation is not controverted by Revenue that the petitioner was a mere provider of anti-corrosion treatment. If the petitioner was providing the anti-corrosion treatment for its own material, there would b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X