2018 (7) TMI 692

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.... (AR) for the Respondent ORDER Per Bench Brief facts are that the appellant are engaged in manufacture of polymer coated sacks, multi wall papers and HDPE laminated / n-laminated sacks. They are registered with the Service Tax Department as well as obtained Central Excise registration. They were doing job work for various units which involved LDPE lamination of unlaminated HDPE / PP woven fab....

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.... paper bags and cotton fabrics etc. amounts to manufacture within the meaning of section 2(f) of Central Excise Act, 1944. Only because goods made are supplied to 100% EOU, it cannot be said that as the export goods are chargeable to nil rate of duty, the appellants are liable to pay service tax under Business Auxiliary Service. He submitted that the above process of lamination of HDPE sacks / wov....

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....e or not. On perusal of records it is seen that the appellant have registered themselves with the department for the manufacture of excisable goods. The manufacturing activities done on their own account as well as on job work basis are known to the department. Notification No. 8/2005-ST as amended by Notification No. 19/2005-ST exempts job worked goods from levy of service tax when the process of....