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TMI Blog2015 (12) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The textile processing as commonly understood is to cover processes like singeing, bleaching, dyeing etc. of textiles. That apart, at a more fundamental level, if textiles and textile articles are to be treated as synonymous, then there was no need to mention them separately. Further garments, mosquito nets and tents etc. by no stretch of imagination can be called textiles. Indeed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - along with interest and penalties including mandatory equal penalty under the Finance Act, 1994 was confirmed. The original adjudicating authority had confirmed the demand and imposed penalties on the ground that the respondents had not paid Service Tax on the services rendered in the form of supervision charges for mosquito net, tents, trousers and shorts liable to Service Tax under business au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that textile and textile articles are not the same and that mosquito nets, and trousers and shorts cannot be called textiles, as they are articles of textile/apparels. 3. We have considered the contentions of both sides. The respondents contention is that textile and textile articles are to be read together and therefore for supervision of tents, mosquito net, trousers and shorts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to supervision of making of tents, mosquito net, trousers and shorts can be covered in the scope of service provided in relation to textile processing. The textile processing as commonly understood is to cover processes like singeing, bleaching, dyeing etc. of textiles. That apart, at a more fundamental level, if textiles and textile articles are to be treated as synonymous, then there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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