9911796707
TMI Blog2018 (12) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... actory, the activity of job work should be considered as a service, leviable to Service Tax under the category of “Business Auxiliary Service” - In view of the Circular dated 15.07.2011, there was ambiguity in understanding the position of law and accordingly, the appellant did not pay the Service Tax liability for the job work activity undertaken by it. Extended period of limitation - Held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), Central Excise, Jaipur. 2. Brief facts of the case are that the appellant is engaged in the manufacture of stainless utensils, falling under Chapter Heading No. 73 of the schedule to the Central Excise Tariff Act, 1985. Apart from manufacturing utensil items, the appellant also undertakes job work activities for polishing the utensils on behalf of the other manufacturers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity of polishing, should appropriately be termed as a manufacture activity and cannot be considered as a service. Accordingly, he submits that the demand confirmed against the appellant cannot be sustained. It is his further submission that the proceedings initiated by the Department is barred by limitation of time inasmuch as the period of demand is 2005-2006 to 2006-2007, whereas the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has also clarified the position of law as submitted by the appellant. However, since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its factory, we are of the view that the activity of job work should be considered as a service, leviable to Service Tax under the category of Business Auxiliary Service . In view of the Circular dated 15.07.2011, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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