2018 (10) TMI 651

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....Advocate for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The present appeal stands filed against Order-in-Original No.26/Commr/LKO/ST/2013-14 dated 19.02.2014 in terms of which service tax demand of Rs. 50,12,301/- was confirmed alongwith interest and penalties on the ground that the appellants provided management maintenance or ....

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....not be said to be providing job work. 4. We have considered the contention of both sides. We find that the appellants were given the task of operating one of the plants of Indian Oil Corporation for producing crumb rubber modified bitumen. The learned A.R. agreed that the process amounted to manufacture. As for as non availment of Notification No.214/86-CE is concerned, it is to state that noti....

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.....) laying down that where the activity is a manufacturing activity carried out by using the plant and machinery of their principle, no service tax liability would arise against the appellant. To the same effect is the Tribunal decision in the case of M/s CMS (I) Operations & Maintenance Co. P. Ltd. Vs Commissioner of Central Excise, Pondicherry reported at 2007 (7) STR 369 (Tri.-Chennai) where the....