2018 (8) TMI 1517

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..... 1049 - CESTAT NEW DELHI], has allowed the appeal of the appellant therein by holding that appellant’s activity prior to June 2005 cannot be held to be exigible to service tax under the category of BAS - demand set aside - appeal dismissed - decided against Revenue. - ST/868/2009-DB - A/30713/2018 - Dated:- 12-7-2018 - Mr. M.V. Ravindran, MEMBER (JUDICIAL) And Mr. P. Venkata Subba Rao, MEMBER ( .....

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..... ering the factual matrix and the contract awarded to respondent, came to a conclusion that no new product emanated or was brought forth into existence to conclude that the activity undertaken by the respondent resulted in production of goods. Coming to such a conclusion he set aside the order-in-original. 4. We find that the issue is no more res intgra and the Tribunal in an identical/similar s .....

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