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TMI Blog2015 (10) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... ontains alcohol which amounts to manufacture and exemption from service tax is available to a job worker in such case - Basic thrust of the Revenue that activity of manufacturing is not there, is on wrong footing and products manufactured by the Appellant are chargeable to Excise duty - Impugned order is unsustainable Appeal is allowed - Decision made in the cases of Rubicon formulations Pvt. Ltd., Vs. C.C., C.E. S.T., Aurangabad [2009 (11) TMI 356 - CESTAT, MUMBAI] and Midas Care Pharmaceuticals Vs. Commr. Of C. Ex. Aurangabad [2010 (1) TMI 247 - CESTAT, MUMBAI] followed - Decided in favour of the assessee. - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.S.Pruthi, Member (Technical), JJ. For the Petitioner : Shri Makarand Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period from 31.7.2006 to 30.3.2007, the appellant is liable to pay the service tax under BAS and accordingly, the appellant was directed to show cause as to why the service tax of ₹ 5,13,822/- should not be recovered under Section 73 (1) of the Finance Act, 1994 (hereinafter referred as the Act), interest under Section 75 of the Act should not be recovered and penalty under Section 76 and 77 of the Act should not be imposed; that on adjudication, the demand raised in the SCN was confirmed along with interest, in addition to imposing penalty under Section 76 and 77 equal penalty under Section 78 of the Act. 3. Aggrieved by such an order appellant filed an appeal before the first appellate authority. After following the due pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is whether manufacturing of medicines containing alcohol is not amounting to manufacture and liable for service tax under business auxiliary services or otherwise. It is undisputed that appellant is manufacturer of medicines which contains alcohol. The exemption from payment of service tax is available to a job worker as if the activity amounts to manufacture of excisable goods; the products manufactured containing alcohol is not covered under the Central Excise tariff Act. 8. It is noticed from the records that both the lower authorities have categorically held that the appellant is undertaking manufacturing of medicines containing alcohol as a job worker from the raw materials received from the principal. It is a case of the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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