2010 (3) TMI 789

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....ER 1. This appeal is filed by the Revenue 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 aggr....

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....lf of them the heat energy was generated and supplied 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 circumstan....

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.... Thermic fluid for the manufacture of Pre-cured Tread 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 hydr....