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TMI Blog2023 (9) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said case that 'the activity of the appellant is indeed manufacture of excisable goods in terms of section 2(f) of CEA, 1944. As per the definition of business auxiliary service manufacture of excisable goods in terms of section 2(f) of the Central Excise Act, 1944 is clearly excluded from the definition of business auxiliary service. For this reason also, the demand of service tax is not sustainable.' The issue is no longer res-integra, therefore, the impugned order is not sustainable - Appeal is allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. C L MAHAR For the Appellant : Shri Dhaval K Shah, Advocate For the Respondent : Shri, Ajay Kumar Samota, Superintendent (AR) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of job work by the appellant for M/s. Gharda Chemicals Limited in their factory, the activities would amount to services of Management, Maintenance or Repair or otherwise. 2. Shri Dhaval K. Shah learned Counsel appearing on behalf of the appellant, at the outset submits that the identical show cause notice was issued to the appellant for the different period and in this case the show cause notice is for a subsequent period. In the earlier case, this Tribunal has allowed the appeal of the appellant vide Final Order No. A/10212/2023 dated 06.02.2023, therefore the issue is no longer res-integra 3. Shri Anand Kumar, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Management, Maintenance Repair Service the main condition is that the Management, Maintenance Repair Service of the plant should belong to the service recipient and not to the service provider. In the present case the order impugned has held the appellant as service provider and Gharda Chemicals Ltd as service recipient. It is also not disputed that it is the service recipient M/s GCL is paying for the use of manufacturing facilities of the appellant for manufacture of the excisable goods of M/s Gharda chemicals. In this fact the appellant using their own plant machinery equipment that too for production of excisable goods on behalf of M/s Gharda chemical Ltd. In this undisputed fact by any stretch the activities of the appellant ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is not sustainable on this ground itself. The adjudicating authority put heavy emphasis on the fact that the entire plant was used exclusively for production of goods of GCL. Therefore, the service is classified under Management, Maintenance Repair Service. As we already observed above that since the plant machinery equipment used for the purpose of production belongs to the appellant, the service is not classified under Management, Maintenance Repair Service. Further, the activities carried out by the appellant are undoubtedly production of goods on job work basis on behalf of GCL. This position will not alter irrespective of fact that whether the plant, machinery equipment are used exclusively for GCL or partly for GCL or partly for o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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