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TMI Blog2023 (3) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... siness auxiliary service manufacture of excisable goods in terms of section 2(f) of the Central Excise Act, 1944 is clearly excluded from the definition of business auxiliary service. For this reason also, the demand of service tax is not sustainable. In view of the decision in the appellant s own case, the issue is no longer res-integra - appeal allowed - decided in favour of appellant. - SERVICE TAX Appeal No. 13843 of 2013-DB - FINAL ORDER NO. A/10706 / 2023 - Dated:- 24-3-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Dhaval K. Shah, Advocate for the Appellant. Shri Anand Kumar, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement, Maintenance Repair service is defined under section 65 (64) of the Finance Act, 1994 which is reproduced below:- (64) Management, maintenance or repair means any service provided by (i) Any person under a contract or an agreement; or (ii) A manufacturer or any person authorised by him, in relation to, (a) Management of properties, whether immovable or not; (b) Maintenance or repair of properties, whether immovable or not; or (c) Maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause- (a) goods includes computer software; (b) properties in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e principle manufacturer M/s. GCL is under legal obligation to discharge the excise duty on the job work goods received by them from the appellant. The show cause notice has not alleged that the principle manufacture has not cleared their final product without payment of excise duty. Accordingly the activities at the most can be classified under sub clause of production or processing on behalf of the client under business auxiliary service. 4.2 Firstly, when the principle manufacturer and appellant as job worker complied with the conditions prescribed under Notification No. 08/2005- ST even if it is treated as business auxiliary service the same is exempted under the said notification, Secondly, when the demand was raised under Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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