2018 (8) TMI 956

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..... case of Hitech Industrial Lining Pvt. Ltd. Vs. Commissioner of C.Ex., Salem [2017 (8) TMI 837 - CESTAT CHENNAI], where it was held that The amendment was brought forth with effect from 16.6.2005 to include the production or processing of goods for, or on behalf of, the client. Thus, the activity of the appellant has become taxable with effect from 16.6.2005, demand upheld - appeal allowed - decid .....

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..... N demanding Service Tax of ₹ 1,39,658/- + Education Cess of ₹ 7,793/- issued to the appellants. The same was confirmed by the Assistant Commissioner along with the interest under Section 75 of the Act while imposing penalty under Section 76, 77 78 of the Act. On appeal filed by the appellants, the learned Commissioner (A) has confirmed the order of the original authority. Hence this .....

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..... ining Pvt. Ltd. Vs. Commissioner of C.Ex., Salem 2018(8) GSTL 290 (Tri.-Chennai) and Auto Coats Vs. Commissioner of C.Ex. (S.T), Coimbatore 2009 (15) STR 398 (Tri.- Chennai) . 3. The learned Departmental Representative has reiterated the findings in OIA and OIO fairly conceded that the issue is settled in the favour of appellants. 4. Heard both the sides and perused the records. 5. .....

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