TaxTMI 
TaxTMI 
2014 (6) TMI 492
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....d the processed goods without payment of duty to principal manufacturer who used the same in the manufacture of scaffolding items. The principal manufacturer had given an undertaking in terms of notification no.214/86-CE undertaking to use the goods received from the appellant job-worker for manufacture of their final product and clear the same on payment of duty. The department was of the view that the appellant are providing Business Auxiliary Services (production of goods not amounting to manufacture) to their principal manufacturer - M/s. Dev Arjuna Cast & Forge Pvt. Ltd. and accordingly, issued a show cause notice dated 27.09.2011 to them for demand of service tax amounting to Rs.10,83,469/- under Section 73 of the Finance Act, 1994, a....
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....his order of the Commissioner (Appeals), this appeal has been filed along with stay application. 2. Though the matter was listed for hearing of the stay application only, after the matter heard for sometime, the bench was of the view that the matter can be taken up for final hearing. Accordingly, with the consent of both the sides, the matter was heard for final disposal. 3. Shri Kamaljeet Singh, ld. Advocate for the appellant, pleaded that the processes undertaken by the appellant amount to manufacture, that they were availing exemption under notification no.214/86-CE dated 25.3.86 as a job worker against an undertaking given by the principal manufacturer to use the job work goods in the manufacture of finished products and clear the sam....
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....payment of duty, they are also eligible for exemption under notification no.08/2005-ST and that in view of the above, the impugned order is not correct. 4. Shri Gobind Dixit, ld. Departmental Representative defended the impugned order by reiterating the findings of the Commissioner (Appeals). 5. We have considered the submissions from both the sides and perused the records. 6. The service tax demand is in respect of the transaction between the appellant and their principal manufacturer - M/s. Dev Arjuna Cast & Forge Pvt. Ltd., for whom the appellant had done the job work of converting rounds into handles which are a part of scaffolding. M/s. Dev Arjuna Cast & Forge Pvt. Ltd. manufacture scaffolding items for supply to M/s. L & T. A part ....