9911796707
TMI Blog2023 (6) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... ved from M/s. Organon (India) Ltd. for undertaking manufacture of oral contraceptive medicines under the brand names- Novelon , Femilon , Elogen , etc. HELD THAT:- The appellant is engaged in manufacturing of pharmaceuticals products is not disputed by the revenue. As these fact is not disputed by the Revenue, the case of the appellant is squarely covered by the CBEC Circular vide Letter Dy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me will not be a Business Auxiliary Service under Section 65 (19) of the Finance Act, 1994 and therefore no service tax liability will arise in consequence. This being so, the impugned orders confirming demand of service tax under Business Auxiliary Service cannot then sustain and will require to be set aside As the appellant is the manufacturer of the pharmaceutical goods, demand of Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 986 and Notification No. 6/2002-CE dated 01.03.2002. as amended. 2. The Department entertained a view that since Excise Duty has neither been paid by the appellant (job worker) nor by the client (principal), the appellant is not entitled to avail the benefits provided under Service Tax Exemption Notification No.08/2005-ST dated 01.03.2005. Hence, the appellant is liable to pay service tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter heading 5810 of the Central Excise Tariff Act. Once the activity is a manufacturing activity of goods specified under Central Excise Tariff Act, the said activity is not covered in the purview of BAS. When the activity is not a taxable service, the provisions of Notification No. 8/2005-ST, dated 1-3-2005 cannot be applied. The said notification can be applicable only in cases where th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability will arise in consequence. This being so, the impugned orders confirming demand of service tax under Business Auxiliary Service cannot then sustain and will require to be set aside, which we hereby do. Appeals are allowed with consequential benefits, if any , as per law. 6. As the appellant is the manufacturer of the pharmaceutical goods, demand of Service Tax is not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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