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TMI Blog2023 (12) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 39/2009-ST dated 23.09.2009 read with Notification No. 43/2009-ST dated 02.12.2009. The affidavit was filed at the instance of this bench, so as to comply with condition that was found lacking by the adjudicating authority. The appellants have now categorically stated that, they have not taken any Cenvat Credit nor intend to take the same, as per requirement of the aforesaid notifications - It is found that this affidavit and undertaking should make them eligible for the benefit of notification as other conditions were not found to be unfulfilled by the adjudicating authority. Accordingly, the affidavit is allowed to be taken on record and direct the adjudicating authority to consider the same and allow the benefit of exemption notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quor for human consumption are not excisable goods and hence the appellant's activity was covered under the amended definition of BAS wef 1.09.2009 and was liable to Service Tax. The period of dispute in this present appeal is from 1.09.2009 till 30.06.2012 and the show cause notice dated 05.08.2014 was issued invoking the larger period of limitation under Sec 73(1) of the Finance Act, 1994, demanding Service Tax to the tune of Rs. 14, 85 ,16,613/- Arguments advanced by the party 3. The Show cause notice as well as the Order - in - Original denied the benefit of exemption for the value of Inputs used, as per Notification No. 39/2009 ST dated 23.09.2009 and Notification No. 43/2009 ST Dated 02.12.2009 (issued for the period 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Carlsberg India Private Limited, International Spirits and Wines Association of India (ISWAI) others, confederation of India Alcohol Beverages Companies vs. Union of India Others - 2016 (8) TMI 250 wherein it has been categorically held that service tax is only being Imposed on the value of the services provided by the job worker/contract manufacturer and not on the whole sale price of alcohol. The relevant portion extracted below:- 49. It is not possible to agree with the above submission when a clear distinction is discernible between manufacture of such alcoholic liquor by oneself and for another. The latter partakes the character of rendition of a service which is not possible to be accommodated within the act of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and the service tax shall only be imposed on the service provided by the job worker. Accordingly, the appellant had computed the tax liability of Rs. 1,43,93,831/- which has already been paid along with appropriate interest of Rs. 40,12,640/-, which has been taken due cognizance in the 010. 5.2 Further, the show cause notice dated 05.08.2014 was also time barred because the limitation to issue the show cause notice during the relevant time was 18 months only, however, in present case the show cause notice was passed on 05.08.2014 for the period 01.09.2009 to 30.06.2012 which is nearly about 26 months after the dispute which signifies that it is already time barred. Recently Principal bench of the Hon'ble Tribunal, Delhi in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 65(19) of Chapter V of the Finance Act, 1994 read with Section 65(105)(zzb) of the Act, ibid in view of amendments brought in the section 65(19) vide Finance Act, 2009 w.e.f. 01.09.2009. Despite the fact that the appellant were providing taxable services to M/s. UBL, neither the appellant registered themselves under the said category of taxable services, nor was paying the service tax and also not filing ST-3 returns. 7. Accordingly, Show Cause Notice dated 05.08.2014 was issued to the appellant for the period Sep-2009 to June-2012 demanding service tax amounting to Rs.14,85,16,613/- under the provisions of Section 73 along with interest and alleging liability of penalty. 8. The subject matter was adjudicated by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable goods' would have the same meaning as defined under the Central Excise Act. The impact of this change would be that even if a process of manufacture is undertaken to the client, but the resultant product does not falls under the category of excisable goods, such as alcoholic beverages, the service tax would be attracted. Certain other goods which would also fall under BAS on account of the proposed change would be kept outside the tax net b yway of exemption notification, to be issued at the appropriate time. 10.1 Reliance was placed on the decision of Hon'ble High Court of Delhi in case of Carlsberg India Private Limited vs. Union of India, 2016 (44).T.R.349(Del.) dated 05.08.2016. 11 We have considered the rival subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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