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TMI Blog2018 (2) TMI 1897X X X X Extracts X X X X X X X X Extracts X X X X ..... buses body building on chassis. The appellants have consistently submitted that they are not job workers and are engaged in manufacture of body for motor vehicles - HELD THAT:- It is clear that the activity is a manufacturing activity. The said activity cannot be treated under activity of service merely because the excisable goods manufactured are exempted from excise duty. The department has issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No. 6/2002-C.E., dated 1-3-2002 as amended vide Notification No. 5/2005-C.E., dated 1-3-2005. According to department, as the appellant had received the chassis and constructed super deluxe coach body on the said chassis and the goods having been fully exempt in terms of the above said notification, the activity of body building on the chassis would fall under Business Auxiliary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. The department has proposed to demand service tax for the mere reason that the goods are exempted from excise duty. When the said activity of body building over chassis is held to be manufacturing activity and also exempt vide Notification No. 6/2002, the department cannot classify the very same activity to be a service under Business Auxiliary Service. 3. The Ld. AR Shri S. Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of a motor vehicle 5. From the above, it is clear that the activity is a manufacturing activity. The said activity cannot be treated under activity of service merely because the excisable goods manufactured are exempted from excise duty. The department has issued the show cause notice on erroneous understanding of both Central Excise law as well as Finance Act, 1994. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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