2014 (2) TMI 576

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rchana Wadhwa (for the Bench): In this case, the appellant are manufacturer of plywood. The allegation against them is that during the period from 16.6.05 to 31.3.2007, they provided business auxiliary service to their client inasmuch as they processed the logs supplied by them for making veneers. On this basis service tax of Rs.1,45,660/- has been demanded. The other allegation against them is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er for the clients, since veneer is an excisable product classifiable under 48.12, the process would amount of manufacture and hence, we are of the prima facie view that same cannot be considered as service of production of goods not amounting to manufacture. Thus the service tax demand of Rs.1,45,660/- does not appear to be sustainable. However, as regards the service tax demand of Rs.71,583/- in....