9911796707
TMI Blog2018 (5) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ax - Held that: - The proviso to section 93, specifies that the benefit has to be available if the assessee are using the raw material supplied by the clients. The proviso does not specify that the goods should be produced only using the raw materials or semi-finished goods supplied by the clients. There is no dispute in the present case that the semifinished goods was supplied by M/s Grasim In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rubber lining and other parts thereof on job work basis for M/s Grasim Industries Limited. The semi-finished goods were supplied by M/s Grasim Industries Limited. The Department is of the view that the appellant is not entitled for the exemption under Notification No. 8/2005-ST dated 01/03/2005, wherein the exemption was provided to where goods produced on behalf of client, but Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the client, the respondent will not be entitled to the benefit of notification exempting service tax. 5. The exemption from payment of service tax granted under the above notification is subjected to the following proviso :- Job work - Service tax exemption to goods produced on behalf of client In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is payable. Explanation. - For the purposes of this notification, - (i) the expression production of goods means working upon raw materials or semi-finished goods so as to complete part or whole of production, subject to the condition that such production does not amount to manufacture within t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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