9911796707
TMI Blog2017 (9) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Ms. Neha Garg, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellant is aggrieved by the order dated 21-9-2010 of Commissioner (Appeals)-I, Indore. Appellants were engaged in the manufacture of bars and rods of iron and steel. They were also engaged in providing service of Commission Agent and in the job work of Cutting. The dispute in the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was contended that the same cannot be covered under "'Business Auxiliary Services" as the lower authorities categorically recorded that the process undertaken by the appellant amounts to "manufacture" in terms of Section 2(f) of the Central Excise Act, 1944. As such, no liability to service tax under the category of Business Auxiliary Services. 3. Ld. AR on behalf of the Revenue reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant for service tax on cutting charges, we note that lower authority categorically recorded that process undertaken by the appellant amounts to manufacture as per Section 2(f) of Central Excise Act, 1944. In terms of Section 65(19) 'Business Auxiliary Services' does not include any activity that amounts to 'manufacture' within the meaning of Section 2(f) of Central Excise Act, 1944. As such, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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