2024 (1) TMI 774

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....y managing the activity on behalf of the M/s. Gharda Chemicals Ltd. provided the services namely Management, Maintenance or Repair to M/s. Gharda Chemicals Ltd.. Accordingly, show cause notice was issued and the demand was confirmed by the impugned order. Therefore, the present appeal is filed by the appellant. 2. Shri Dhaval K Shah, Learned Counsel appearing on behalf of the appellant at the outset submits that this is the periodical demand on the same issue against the appellant. Whereas, in respect of proceeding for the previous period this Tribunal has decided the matter vide final Order No. A/10706/2023 dated 24.03.2023 and final order No. A/10212/2023 dated 06.02.2023 whereby, the demand was set aside. Therefore, the issue is no long....

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.... is defined under section 65 (64) of the Finance Act, 1994 which is reproduced below:- "(64) "Management, maintenance or repair" means any service provided by - (i) Any person under a contract or an agreement; or (ii) A manufacturer or any person authorised by him, in relation to, (a) Management of properties, whether immovable or not; (b) Maintenance or repair of properties, whether immovable or not; or (c) Maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle Explanation.-For the removal of doubts, it is hereby declared that for the purposes of this clause- (a) "goods" includes computer software; (b) "properties" includes information technology software" Fro....

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....l obligation to discharge the excise duty on the job work goods received by them from the appellant. The show cause notice has not alleged that the principle manufacture has not cleared their final product without payment of excise duty. Accordingly the activities at the most can be classified under sub clause of production or processing on behalf of the client under business auxiliary service. 4.2 Firstly, when the principle manufacturer and appellant as job worker complied with the conditions prescribed under Notification No. 08/2005- ST even if it is treated as business auxiliary service the same is exempted under the said notification, Secondly, when the demand was raised under Management, Maintenance & Repair Service and as per our o....