TaxTMI 
TaxTMI 
2018 (11) TMI 845
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....rrange for transport of materials from the plant to the yard of the appellants and thereafter the appellants do the said processes and reload the material into trailers and trucks for despatch to the customers. Apart from this process, the appellants also undertake loading and unloading of the material for which separate charges are received. Further, they also receive some amounts towards transportation charges. Revenue felt that the amounts received towards loading and loading and transport fall under the category of "Cargo Handling Services" and accordingly a demand has been raised on these services. Revenue also felt that the processes undertaken by the appellant are chargeable to service tax under "Business Auxiliary Services", being i....
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....nducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo;] (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or [Explanation - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the client;] (v) production or processing of goods for, or on behalf of the client; or (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or rec....
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....as been finally settled in the case of RINL vs. CCE Visakhapatnam [2005(179) ELT 65 (Tri.-Bang.)] by the Tribunal holding that these activities do not amount to manufacture and the same was maintained by Hon'ble Supreme Court [2005 (187)E.L.T. A34 (S.C.)]. It is his submission that since the department themselves were of the opinion that these activities amount to manufacture and the issue has been finally settled by Hon'ble Supreme Court, no malafide intention in not paying service tax can be attributed on them. The appellants were also not clear whether these activities amount to manufacture and hence not leviable service tax or otherwise. The service tax for the period 2005-06 is, therefore, hit by limitation of time as the notice has be....
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....tening and cutting of TMT bars is concerned, it appears from the records that department themselves were of the view that these activities amount to manufacture and had agitated the matter before the Tribunal and Supreme Court. It has been finally settled by Hon'ble Supreme Court that the process of cutting and bending is not a process of manufacture and no Excise Duty is payable on these activities. Therefore, the services rendered by the appellant by processing the goods manufactured by RINL are exigible to service tax. However, as far as the intention to evade payment of service tax is concerned, this allegation does not sustain because the department themselves were of the view that these activities amount to manufacture and the assesse....