9911796707
TMI Blog2024 (7) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... ctroplating amounts to manufacture, no service tax is payable on the same. To this extent, the impugned order is not sustainable and is liable to be set aside as the appeal on this issue alone - Appeal allowed. - HON BLE Mr. S. S. GARG , MEMBER ( JUDICIAL ) And HON BLE Mr. P. ANJANI KUMAR , MEMBER ( TECHNICAL ) Shri Shivang Puri , Advocate for the Appellant Shri Shivam Syal , Authorised Representative for the Respondent ORDER PER : P. ANJANI KUMAR The appellant, M/s Daljeet Singh, is engaged in the jobwork of electroplating of filter components of motor vehicles on jobwork basis for various manufacturers of auto parts; the appellant was collecting job charges and was paying the applicable VAT on the materials used by them in the job-work; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 8/2005-ST as the good are received on job work basis and are returned the original manufacturer for further use/ clearance on payment of duty. the entire show cause notice is time barred; the issue involves interpretation of legal provisions and the issue of whether electroplating amounted to manufacture or not was settled by tribunal and the Apex Court; moreover, there is no suppression of facts etc with intent to evade payment of duty and therefore extended period cannot be invoked. 3. Shri Shivam Syal, Learned Authorized Representative, for the Revenue, reiterates the findings of OIO and OIA. 4. Heard both sides and perused the records of the Case. Brief issue involves in this case is as to whether the appellants are requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether electroplating of electrical contacts by the appellant amounts to manufacture or not and therefore respectfully following the Tribunal's decision earlier and taking note of the section-note, we hold that the process undertaken by the appellant amounts to manufacture and therefore they are not liable to pay service tax in view of the specific exclusion in the definition of business auxiliary service which provides that if the process amounts to manufacture, no service tax would be liable to be paid. 5. In view of the above, as the activity of electroplating amounts to manufacture, no service tax is payable on the same. To this extent, the impugned order is not sustainable and is liable to be set aside as the appeal on this issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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