9911796707
TMI Blog2024 (2) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ients according to the specifications given to them; they are collecting job charges for the same; they are discharging service tax on the coils/ plates which are ultimately used in the manufacture of non-excisable goods by their clients; they have not discharged service tax on the goods which were ultimately used in the manufacture of excisable goods which are cleared on payment of duty by their clients. Learned Counsel for the appellants argues that the job-work undertaken by them amounts to manufacture in view of the decision of the Tribunal in the case of JINDAL STAINLESS STEELWAY LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIGAD [ 2014 (9) TMI 658 - CESTAT MUMBAI] , where it was held that the activity of the appellant is amount to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.12.2022 passed by Commissioner (Appeals), CGST, Ludhiana. 2. Brief facts of the case are that the appellants are engaged in the job-work of cutting of steel coils/ plates in to different dimensions; the appellants having obtained registration, discharged service tax liability on the job-work done on goods which are ultimately used in the manufacture of non-excisable goods; however, they have not paid service tax on the goods which were used further in the manufacture of excisable goods; in addition to the job charges, the appellants have charged handling charges and storage charges for the coils/ plates received by them for job-work; Revenue entertained an opinion that the appellants were engaged in providing Business Auxiliary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to manufacture of any other goods on which appropriate duty of excise is payable; the activity undertaken by the appellant does not fall under any of the categories listed under Business Auxiliary Service and Business Support Service . Learned Counsel also submits that extended period was invoked without any evidence. He relies on the following cases: Naresh Kumar Company Pvt. Ltd. 2022 (67) GSTL 324 (Cal.) Northern Operating Systems Pvt. Ltd. 2022 (61) GSTL 129 (SC). Uniworth Textiles Ltd. 2013 (288) ELT 161 (SC). Cosmic Dye Chemical 1995 (75) ELT 721 (SC). 4. Shri Yashpal Singh, learned Authorized Representative for the Department, reiterates the findings of the impugned order. 5. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be levied on them under both Heads Business Auxiliary Service and Business Support Service . Therefore, any discussion on other issues like cumduty price, extended period, small-scale exemption become redundant and therefore, I am not going into the other issues. Coming to the demand on handling charges and rent charged, I find that they are incidental to the job-work and it cannot be alleged that they are providing separately these services. It is not the case of the Department that the appellants are providing these services separately to different clients. Moreover, even if it is construed that the appellant is providing a bundle of services, the main service i.e. job-work of cutting plates/ coils is to be considered for levy of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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