2013 (8) TMI 600

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....Buldana undertake job-work for M/s. Hindustan Unilever Ltd. The job-work undertaken relates to mixing of soap bits provided by M/s. Hindustan Unilever Ltd. and returning the same in 50 Kgs. or bigger bags as per the company's instructions and multi-piece packaging for which they receive a consideration from M/s. Hindustan Unilever Ltd. department was of the view that the activity undertaken by the appellant is not covered by Section 2(f) of the Central Excise Act, 1944 as "manufacture" and, therefore, liable to pay service tax on the activity under the category of 'Business Auxiliary Service'. Accordingly, a show cause notice dated 19/10/2011 was issued to the appellant proposing to classify the service rendered during the period 01/04/2006....

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....e stay be granted. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings given in the impugned order and prays for putting the appellant to terms. 5. We have considered the rival submission carefully. We are of the view that the appeal itself can be disposed of at this stage after dispensing with the requirement of any pre-deposit. 6. As per Section 2(f)(iii) 'manufacture' includes any process which in relation to the goods specified in the 3 rd Schedule involves packing or re-packing of such goods in a unit container or labeling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment to the goods to render the produc....