2010 (11) TMI 243

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....ppellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)] . - Heard both sides. 2. The appellants manufacture excisable 'P or P medicines' falling under sub-heading 3003.10 of the Central Excise Tariff. In addition, they manufacture the impugned goods, namely, Waterbury's Compound, Listerine Mouthwash and Coolmint Listerine Mouthwash on....

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....half of the client' but excluded any activity that amounted to 'manufacture' within the meaning of Section 2(f) of the Central Excise Act, 1944. 5. As such, the exclusion covers activities which amount to "manufacture under Section 2(f) of the Central Excise Act, 1944". The exclusion is not limited to excisable goods. A plain reading of the statutory provision makes it clear that all activ....

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....lients clearly falls outside the purview of the levy of service tax under the category 'Business Auxiliary Service' under the Finance Act, 1994. Our view as above is also supported by the earlier decisions of the Tribunal in the case of Rubicon Formulations Pvt. Ltd. v. C.C., C.E & S.T., Aurangabad, 2010 (19) S.T.R. 515 and SPA Pharmaceuticals Pvt. Ltd. v. Commissioner of Central Excise & Service ....