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TMI Blog2023 (6) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of Business Auxiliary Service under sub-head "production of processing goods on behalf of client" accordingly, the same is taxable. The department also denied exemption under Notification No.8/2005 on the ground that, firstly the client has not supplied raw material and secondly, after the process of sterilization the goods were not used further in the manufacture of final product by their client. Being aggrieved by the impugned order the appellant filed the present appeal. 2. Shri MG Yagnik, learned Counsel appearing on behalf of the appellant submits that the condition and criteria laid-down under exemption Notification No. 8/2005 stand complied with therefore, the appellant has rightly availed exemption under Notification 8/2005. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to read the notification carefully which is reproduced below:- "Job work - Service tax exemption to goods produced on behalf of client In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of production of goods on behalf of the client referred in sub-clause (v) of clause (19) of section 65 of the said Finance Act, from the whole of service tax leviable thereon under section 66 of the said Finance Act : Provided that the said exemption shall apply only in cases where such goods are produced using raw m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessed for making eligible for the above notification. 5. As regards the contention of the Revenue that after processing the same should be used by the principal client for further manufacturing, though from the body of the notification it appears that after production or processing of goods by the job-worker the same should be used by the client of the job worker. Further the term "production of goods" has been explained under explanation-(i) of the aforesaid notification and according to which the job-worker is at liberty to process partly or fully to complete the product. Therefore, it is the provision that once the process is done which is required to complete the product, no further manufacturing is required. Therefore, the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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