2018 (4) TMI 1234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adv. For the Revenue : Shri K.P. Muralidharan, AC (AR) ORDER Per B. Ravichandran: Both Revenue and the assessee are in appeal against order dated 31.03.2010 of Commissioner (Appeals) Madurai. 2.   The assessee-appellant is engaged in electroplating of safety pins received from their principal manufacturer on job work basis. The principal manufacturer availed small-scale exemption in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onfirmation of service tax liability. The Revenue is aggrieved by the remand direction of the Commissioner (Appeals) as it is held by Revenue that he does not have powers of remand. 4.   We have heard both sides and perused the appeal records. 5.   We note that the appeal records show that the appellant-assessee followed the procedures in terms of Notification No. 214/86, dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....involved in electroplating as well as the scope of application of Notification No.8/2005-ST, dated 01.03.2005, which held that the appellants are not liable to pay service tax on both the counts. We also note that alternatively in the case of M/s. Parvenu Industries Ltd. Vs Commissioner of Central Excise, Tirunelveli reported in 2017 (5) TMI 135 - CESTAT CHENNAI, wherein the Tribunal examined the ....