2013 (8) TMI 334

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....spondent : Shri M S Negi, DR. PER : Sahab Singh This is an appeal filed by M/s Prakash Pulversing Mills against the Order in Appeal No. 312(DKV) ST/JPR-I/2010 Dated 27.08.2010. 2. Brief facts of the case are that M/s Prakash Pulverising Mills (hereinafter to as appellants) are engaged in the manufacture of Insecticides and Pesticides and are also engaged in job work. The appellant has rec....

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....Advocate appearing for the appellants submits that Business Auxiliary Services is defined under Section 65(19) of the Finance Act, 1994. And there are clause (i) to (vii) defining the various activities under the Business Auxiliary Services. Department is relying on the clause No.s (V) of the definition of the Business Auxiliary Services under which the production of the goods for, or on the behal....

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....on and is specifically covered under clause (v) of the definition of the Business Auxiliary Services and both the Authorities have rightly confirmed the demand against the appeal. 5. After hearing both sides, we find that issue involved in the present appeal is whether the appellant is liable to service tax under head of Business Auxiliary Services during the period 10.09.2004 to 15.06.2005. ....

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.... service and the words processing of the goods have been included in the definition with effect from 16.06.2005. We also find that in the Show Cause Notice in para 4 it is alleged that "(the production of goods would include processing also and only for the purpose of clarity the the words processing was added to the statutory provision from june, 2005)." The Commissioner (Appeal) also has held th....