2018 (8) TMI 956

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....dvocate For the Appellant Mrs. Kavita Podwal For the Respondent ORDER Per: P. ANJANI KUMAR M/s. Bhandari Precision Forgings Pvt. Ltd. (the appellants) are manufacturer of iron/steel forgings under Chapter 76 of CETA, 1985. They undertook manufacture of forgings for others on job work basis and also undertook the work of "heat treatment" of forgings for other during the period from 09/2....

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....6/2005-TRU dated 27.07.2005 wherein it was clarified that amended definition covers only production or processing (not amounting to manufacture) done either for the client or on behalf of the client. In their case, the forgings amounted to manufacture in terms of Section 2(F) of the Central Excise Act, 1944, therefore, the demand of Service Tax was incorrect as far as the "heat treatment" done by ....