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TMI Blog2015 (1) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... that as per Clarification in CBEC circular on 27.10.2008 that the definition of manufacture has to be considered while demand service tax under Business Auxiliary Service. It is no doubt the goods produced by the applicant covers under the definition of Section 2(f) of Central Excise Act, 1944. In fact, Section 2(f) of the Central Excise Act, 1944, at the relevant time, talks about goods and not excisable goods. Therefore, the definition of Section 2(f) is squarely applicable to the facts of this case, therefore, the applicant activity does not falls under the category of Business Auxiliary Service prior to 01.04.2010 also. In these circumstances, the applicant has made out a case for complete waiver of pre-deposit. Accordingly, we waive th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage. 3. The ld. counsel submits that as the applicant has entered into an agreement with United Breweries Ltd. for amalgamation and same shall be effective from the appointed date i.e. 01.04.2010 therefore, the applicant is producing goods for themselves. Therefore, the applicant does not produce goods on behalf of third party. In these circumstances, he submits that the demand of service tax post 01.04.2010 is not sustainable under the category of Business Auxiliary Service. For the period prior to 01.04.2010, he submits that the applicant is involved in the activity of manufacture of goods as per Section 2(f) of the Central Excise Act, 1944. Therefore, they are not liable to pay service tax as per CBEC Circular No. 249/1/2006 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xiliary Service. We further find that as per Clarification in CBEC circular on 27.10.2008 that the definition of manufacture has to be considered while demand service tax under Business Auxiliary Service. It is no doubt the goods produced by the applicant covers under the definition of Section 2(f) of Central Excise Act, 1944. In fact, Section 2(f) of the Central Excise Act, 1944, at the relevant time, talks about goods and not excisable goods. Therefore, the definition of Section 2(f) is squarely applicable to the facts of this case, therefore, the applicant activity does not falls under the category of Business Auxiliary Service prior to 01.04.2010 also. In these circumstances, the applicant has made out a case for complete waiver of pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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