2017 (9) TMI 80

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....s. Aastha Gupta, CA, for the Appellant. Ms. Neha Garg, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellant is aggrieved by the order dated 21-9-2010 of Commissioner (Appeals)-I, Indore. Appellants were engaged in the manufacture of bars and rods of iron and steel. They were also engaged in providing service of Commission Agent and in the job work of Cu....

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....service tax liability on cutting charges, it was contended that the same cannot be covered under "'Business Auxiliary Services" as the lower authorities categorically recorded that the process undertaken by the appellant amounts to "manufacture" in terms of Section 2(f) of the Central Excise Act, 1944. As such, no liability to service tax under the category of Business Auxiliary Services. 3.&em....