2018 (7) TMI 263

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.... Subramaniyam, AC (AR) for the Respondent. ORDER The brief facts are that the appellants are doing job work for the customers and are primarily engaged in making various machinery spares and components used in different industries like Paper machinery, Wind turbines, Electrical Switch Gears etc. The customers send the items like Rolls, Cylinders and various components to the appellant for ma....

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.... amount to manufacture according to the department. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. Aggrieved, appellants filed appeal before the Commissioner (Appeals) who upheld the demand for the normal period. Hence the appellants are now before the Tribunal. 2. On behalf of the appellant, Ld. Counsel, Shri S. Durairaj submitted th....

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....eard both sides. 5. On perusal of the case records, we find that the allegation in the SCN is that the activity of the appellants would fall under BAS. The relevant part of the definition of BAS is reproduced as under:- " Business Auxiliary Service means any service in relation to,- (v) "production or processing of goods for, or on behalf of, the client"; but does not include any activity....

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....ental or ancillary to the manufacturing activity and will not fall under the scope of BAS but will fall under the scope of Management, Maintenance or Repair Services. There is no allegation raised in the SCN that the appellant's activity would fall under Management, Maintenance or Repair Service and the demand is raised in the SCN under the head BAS. Therefore, the confirmation of demand under dif....