2018 (9) TMI 1061

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....central excise duty. M/s. BPL Telecom Ltd., Palakkad has issued a separate purchase order for Galvanization and powder coating of the cabinets. The appellant, in turn, sent the goods to job workers viz. M/s. Sunshine, Chennai and M/s. Molax Powder Coating, Coimbatore for carrying out the said processes, respectively. The clearance to the job workers are made under delivery challan. Payments for the above activity was received by the appellant from M/s. BPL Telecom Ltd. and they, in turn, paid it to the said job workers. The case of the Department is that the activity of powder coating and galvanization undertook by the job workers would fall under the category of "Business Auxiliary Service" and the appellant is therefore liable to pay serv....

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....ntary evidences furnished during the course of the hearing in the paper book. The core issues involved concern the availability of exemption in terms of Notification No. 8/2005 as also whether the appellant has provided Business Auxiliary Services. 5.2 We find that Chapter Note 4 to Chapter 73, as pleaded by the learned Counsel for the assessee, clearly holds that in relation to products of the said chapter, the process of galvanization shall amount to "manufacture". This being so, the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically excludes the activity of manufacture. 5.3 Coming to the eligibility to Notification No. 8/2005 dated 01.03.2005 as amended, we....