2018 (4) TMI 1104

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....pellant Shri K. P. Muralidharan, AC (AR) for the Respondent Per: B. Ravichandran The appellants are engaged in job work of shearing, bur removing, welding, straitening, cutting etc. of sheet metal supplied by various clients. The Revenue entertained a view that the appellants are liable to service tax under the category of BAS in terms of Section 65 (19) of the Finance Act, 1994. Proceedi....

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....edly engaged only processing of goods and not production of any goods. B) they have undertaken certain similar processes to 100% EOU and claimed exemption under the Notification No. 8/2005-ST. The said exemption was denied only on the ground that "appropriate duty of excise" payable on the final product shall not include "nil" rate or full exemption. Since 100% EOU did not pay any tax on export....

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....he following decision of the Tribunal which are on the same dispute. a. CCE, Chandigarh Vs. Alpha Drugs (I) Ltd. (P&H) 2002 (140) ELT 43 (P&H) b. Orissa Synthetics Ltd. Vs. CCE, Bhubaneshwar 1994 (69) ELT 585 (Tri._ c. CCE Vs. CEGAT, Madras (Mad.) 2016 (344) ELT 133 (Mad.) d. CCE, Indore Vs. SRF Ltd. 2008 (223) ELT 508 (Tri.-Del.). 5. On the second issue, regarding the tax liability....