2019 (5) TMI 1229

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....ellant : Shri C. Mallikarjun Reddy, Superintendent/AR For The Respondent : Shri J. Rama Muni Reddy, Dy. Manager ORDER [Order per: P.V. Subba Rao.] 1. This appeal is filed by the revenue against the Order-in-Appeal No. 32/2010 (H-III) ST & 25/2010 (H-III) (D) ST dated 29.10.2010. 2. Heard both sides and perused the records. The facts of the case in brief are that the respondent are r....

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....words used in this clause were "production of goods on behalf of the client" prior to 16.06.2005 and "production or procession of goods for, or on behalf of the client" w.e.f. 16.06.2005. The lower authority confirmed the demand for the period post 16.06.2005 and dropped the demand prior to this date on the ground that the appellant had produced the goods for their clients and not on their behalf ....

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.... Scope of work for Heat Treatment (Q & T): • Upsetting wherever applicable • Heat Treatment (Q & T) • Straightening • NDT inspection Related testing / certification Scope of work for End finishing: • Threading of pipe ends • Buck on coupling wherever applicable • Drift test ....

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....o be present for service tax liability. 4. We have considered the arguments on both sides. It is not in dispute that the definition of business auxiliary services prior to 16.06.2005 included "production of goods on behalf of the clients". This definition has been revised and it became "production or processing of goods for, or on behalf of the clients" on 16.06.2005. In the instant case all th....