9911796707
TMI Blog2024 (9) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax as the exemption under Notification No.08/2005-ST is not available on the ground that the recipient of service is not paying the Central Excise duty - HELD THAT:- It is found that prima facie the activity of process of RMC by the appellant as a job worker appears to be manufacture under Section 2(f), however in both the orders of the lower authorities, it was not clearly discussed that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. C L MAHAR, MEMBER (TECHNICAL) Shri S J Vyas, Advocate Appeared for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) Appeared for the Respondent ORDER The brief facts of the case are that the appellant are engaged in the manufacturing and supply of RMC on job work basis. The Revenue is of the view that job work carried out by the appellant is liable to service tax as the exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice for demanding the Central Excise duty. However, the same was dropped on the ground that on the same activity the service tax demand was raised. He submits that since the activity being a manufacture is not liable to service tax under business auxiliary service, the demand is not sustainable. He placed reliance upon the following judgments:- 2022 (11) TMI 862 - CESTAT AHMEDABAD- PERFECT READY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an activity which amounts to manufacture in terms of Section 2(f) of Central Excise Act, 1944. We make it clear that if the activity is found to be manufacture as per Central Excise under Section 2(f) of Central Excise Act, 1944, the same is excluded from the purview of definition of Business Auxiliary Service . In such case the activity will not be taxable, therefore, vital aspect of manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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