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TMI Blog2007 (12) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... eraiyan, Member (T) [Order per : Archana Wadhwa, Member (J)]. - 1. The short issue in the present appeal is as to whether the activity of bending of pipes on job work basis would amount to manufacture or not. After hearing both the sides duly represented by Shri. B.L. Narsimhan, ld. Advocate and Dr. M.K. Rajak, ld. SDR, we find that the process undertaken by the appellant was bending of iron and steel pipes is as under: (a) The pre-inspected steel pipes having positive thickness is kept on the pipe carriage and clamped hydraulically on the rear carriage and clamped in the front. (b) The radius of bend is fixed at defined radius by adjusting the radius by adjusting the radius area and front clamp. The pipe is marked for bend length ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly amounting to Rs. 60 lakhs would be within limitation. 3. Ld. Advocate has also brought to our notice the precedence decisions of the Tribunal dealt with the identical disputes and holding that such activity does not amount to manufacture. It is further been pleaded that after 2004, if an activity undertaken by an assessee does not amount to manufacture, the same would be covered by the definition of business ancillary services and the assessee would be liable to pay service tax on the same. The appellant stand registered with the Service Tax Department w.e.f. December, 2004 and being service tax payer on the said activities and such stand accepted by the Revenue. This fact is also indicating that the activity undertaken by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (S.C.). Nothing contrary has been shown and perusal of the decision in the case of True Forge Pvt. Ltd . - 2003 (159) E.L.T. 1175 (T) which was a case of whether manufacture takes place when pipes are converted into fittings viz elbows, T pipes, reducers etc. and the Tribunal held that no manufacture took place. Therefore we found no reason to uphold the demands on manufacture found to have taken place in the case of pipe fittings herein. We find that the decision in the case of Artson Engineering Ltd . - 2004 (169) E.L.T. 36 (T), Tega India Ltd - 2004 (164) E.L.T. 390 (S.C.), Thungabhadra Steel Products Ltd . - 1998 (98) E.L.T. 334 (Kar.) relied upon by the Sr. Counsel for the Appellants is well founded to call for setting a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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