TaxTMI 
TaxTMI 
2010 (3) TMI 789
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....enue against the Order-in-Revision No. 07/2008/ST, dated 29-9-2008. 2. The issue involved in this case is regarding the service tax demand on the supply of Heated Thermic fluid for manufacturing of Pre-cured Tread Rubber for other units. Both lower authorities have held in favour of the assessee holding this activity is not liable for tax. Revenue is aggrieved by such order and there are in appea....
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....upplied by the party to his client M/s. Anchor Treads (P.) Ltd., for which a 'charge' on hourly basis was collected. It was also found that the party was not issuing any statutory sale bill/invoice to M/s. Anchor Treads (P.) Ltd and therefore the transaction between them was not a sale but purely a service. (b) Under the above circumstances, the above Order-in-Revision passed by the C....
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....d Rubber. I find that the issue is now decided by the Co-ordinate Bench in the case of General Precured Treads (P.) Ltd. v. CC&CE [2009] 21 STT 483 (Chennai - CESTAT). I may reproduce the ratio. "2. I have heard both sides. There is no dispute that the appellants have a heating machine to heat "Hydraulic Oil" which is used for heating the hydraulic press used for pressing the design 'mould' at th....