2014 (2) TMI 99

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..... chrome plating for various motor vehicle parts and was working notification No.214/86-CE. The appellants are receiving the motor vehicle parts from principle manufacturer and after undertaking the activity of powder coating cleared to the principal manufacturer and the same goods are used in the manufacture of excisable goods cleared on payment of duty. As the processes undertaken by the appellan .....

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..... d show cause notice for demand of service tax under the category of Business Auxiliary Service. The adjudicating authority confirmed the demand and imposed penalties. The appellant filed appeal before Commissioner (Appeals) and the same was dismissed. 4. The contention of appellant is that appellants were working under the notification No.214/86-CE. The appellants were receiving motor vehicle pa .....

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..... view of this, the contention is that as the processes undertaken by the appellants are in respect of manufacture of goods which are cleared on payment of duty. Therefore the demand under the Business Auxiliary Service is not sustainable. 5. Revenue relied upon the findings of lower authority and submit that the activity undertaken by the appellant does not amount to manufacture as the appellants .....

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