2009 (4) TMI 112

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....h Prabhakar, Adv. for Appellants. Shri R. P. Meena, SDR for Respondent. Per P. Karthikeyan: M/s. Auto Coats, Coimbatore, undertook activities such as power coating, bending, drilling etc. of components and machinery parts entrusted with them by various customers during the period 10.9.2004 to 31.5.2005. After issuing a Show Cause Notice to the appellants the original authority adjudged the alle....

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....nts could not be described as on behalf of any other person. They had processed the goods involved not on behalf of any other person. For the activity to be exigible to service tax the same should have been undertaken on behalf of a client. This was not the case of the appellants. Accordingly it is submitted that the impugned demand and penalties are not sustainable. The learned SDR reiterates the....