2014 (12) TMI 959

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..... minium from the principal and after undertaking certain processes which does not amount to manufacture, clear the same to the principal. As the applicants are receiving the aluminium articles from the principal, therefore, prima facie we find no merits in the contention of the appellant that the activity comes under ‘works contract’. during the argument the applicant admitted that the value of art .....

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..... cant comes under the works contract and applicants are paying VAT and therefore the demand of service tax is not sustainable. The applicants are receiving articles of aluminium and the same are powder coated and anodizing, thereafter the same were cleared to the principal. As the materials and chemicals which are used during the processing are sold to the principal, therefore works contract dema .....

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..... to the principal. As the applicants are receiving the aluminium articles from the principal, therefore, prima facie we find no merits in the contention of the appellant that the activity comes under works contract . 4. The applicants relied upon the earlier stay order dated 16-8-2013, we find that in that case the issue raised by the applicant was whether the value of material transferred to t .....

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