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TMI Blog2018 (6) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the definition of "Business Auxiliary Services" - Held that:- Hon Apex Court in the case of Orissa Bridge & Construction Corpn- Ltd, vs. Commissioner of C.Ex., Bhubaneswar [2008 (8) TMI 585 - SUPREME COURT OF INDIA] has held that the activity of fabrication, cutting edge, Plain Shuttering Plates, Well Steening, Shuttering Plates etc from steel angles, MS Plates, MS Sheets amount to manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the definition of Business Auxiliary Services . Since the appellants were not paying service tax, Show Cause Notice was issued proposing to demand service tax alongwith interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. Aggrieved, the appellants are now before the Tribunal. 2. On behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the issue whether the activity undertaken by the appellant would amount to manufacture or not has been decided by the Hon.Supreme Court in the case of Orissa Bridge Construction Corpn. Ltd. vs. Commissioner of C.Ex., Bhubaneswar, [2011 (264) ELT 14 (SC)]. That therefore, the demand of service tax on the above said activity under Business Auxiliary Services is not sustainable. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plates, Well Steening, Shuttering Plates etc from steel angles, MS Plates, MS Sheets amount to manufacture. In such circumstances, when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a Business Auxiliary Service cannot sustain. The impugned order is set aside. The appeals are allowed with consequential reliefs, if any. (Oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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