2009 (1) TMI 14

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..... Service”, as defined in Finance Act, specifically excludes the activity that amount to manufacture within the meaning of section 2(f) of the Central Excise Act, from the ambit of the service tax and thus the activity carried out by the appellants does not attract any service tax – revenues’ appeal is rejected - 191 of 2007 - ST/9/2009(PB) - Dated:- 1-1-2009 - Mr. M. Veeraiyan, Member (Technical .....

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..... ls) set aside the adjudication order. 3. On perusal of the order of the Commissioner (Appeals), we find that the Commissioner (Appeals) passed the order on the basis of verification report received from the lower authority confirming that the activity undertaken by the respondent amounts to manufacture and the supplier of raw material has paid the duty on final product. The activity is covered .....

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..... ods. The "Business Auxiliary Service", as defined under section 65(19) of the Finance Act, 1994, specifically excludes the activity that amount to manufacture within the meaning of clause (f) of section 2 of the Central Excise Act, 1944, from the ambit of the service tax and thus the activity carried out by the appellants does not attract any service tax. The order of the lower authority is, thus, .....

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