9911796707
TMI Blog2024 (7) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, we hold that the Ld. Commissioner has wrongly confirmed the demand on the activity of seasoning of timber for the period 10.09.2004 to 16.06.2005 till the entry was amended. As per the appellant, if the benefit of this period is given then their demand would reduce by Rs. 2,09,427/- out of the total demand and they will be entitle to refund of excess duty paid. It is noted that the submissions of the appellant that they are eligible for benefit of SSI exemption under N/N. 6/2005-ST dated 01.03.2005 if their demand of service Tax is considered from 16.06.2005. This aspect will be examined by the Original Authority after fresh quantification. It is also held that since the service tax demand has been confirmed by adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax w.e.f. 10.09.2004, under the category of Business Auxiliary Service , when the service in relation to Production of Goods on behalf of the Client was made liable to service tax; a demand of Rs.3,37,719/- on this account was raised against the appellant on the amount of Rs.27,16,971/- for the period for 10.09.2004 to 31.03.2006 @10.2% and on an amount of Rs.4,95,000/- for the period from 01.04.2006 to 31.03.2007 @12.24%. 2.1 Demand of Rs.20,088/- was also raised under the category of GTA Service, on the amount of Rs.39,232/- paid during the period 01.01.2005 to 31.03.2005 and on the amount of Rs. 1,57,712/- paid during the period 2005-06 @10.2%. The appellants had deposited an amount of Rs.3,57,807/- vide TR-6 challans dated 04.01.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has only undertaken the process of seasoning of wood which cannot be treated as production of goods as no new product comes into existence. By way of seasoning of the wood only moisture content is reduce. He further submits that if at all the in service tax is demandable then it would be for the period 16.06.2005. In this regard, he relied upon the decisions in the case of CCE Hyderabad-III Vs. Oil Country Tubular Ltd. 2019(24)GSTL 612(Tri. Hy) wherein, the demand of service tax for the period prior to 16.06.2005 on the processes of heat treatment, surface coating, drift test etc, was dropped. 5.1 The Ld. Counsel further submits that appellant would also be eligible for the benefit of SSI exemption under Notification No.6/2005-ST dated 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any information technology service and any activity that amounts to manufacture within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944). Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, information technology service means any service in relation to designing, developing or maintaining of computer software, or computerised data processing or system networking, or any other service primarily in relation to operation of computer systems; 8. Further, we find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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