2023 (5) TMI 606

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.... Shri. Kalpesh P Shah, Assistant Commissioner (Authorized Representative) for the Respondent ORDER RAJU This appeal has been filed by M/s. Decorative Sleeves Pvt Ltd., against demand of Service Tax and imposition of penalties. 2. Learned Counsel for the appellant pointed out that the appellants are manufacturer registered under Central Excise. The appellants under took job work from three d....

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..../s. Caprihans (India) Ltd (supra), the process under taking by the appellant amounts to manufacture and therefore, the activities under taken by them is not covered in definition of Business Auxiliary Services. He pointed out that the activity of printing is exempt from the levy of Service Tax under Business Auxiliary Services in term of Notification 14/2004-ST. He pointed out that Notification 14....

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....isfied that it is necessary in the public interest so to do, hereby exempts taxable service provided to a client by a commercial concern in relation to the business auxiliary service, insofar as it relates to, - (a) procurement of goods or services, which are inputs for the client; (b) production of goods on behalf of the client; (c) provision of service on behalf of the client; or (d)....

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....company, partnership firm, society, cooperative society, corporation or body corporate, as the case may be, provides any business auxiliary service in respect of any activity specified in (a) to (d) above in relation to agriculture, printing, textile processing or education. [Notification No. 14/2004-S. T., dated 10-9-2004." 4.1 The said Notification exempts production of goods on behalf of c....