2013 (10) TMI 1346

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.... Shri S.G. Dewalwar, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the order passed by Commissioner (Appeals) whereby the demand of ₹ 49,147/- is confirmed with interest and penalties are imposed. The demand is confirmed on the ground that appellants provided 'Business Auxiliary Service' as the appellants were produc....

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.... not pleaded before the lower authority. The contention is that in view of this notification if the activity of the appellant is held as 'production of goods on behalf of client'. The activity undertaken by the appellant is exempted on payment of Service Tax. 5. Revenue relied upon the finding of the lower authority and submitted that as the appellants have undertaken the job work activities....