2024 (2) TMI 968

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....ng of steel coils/ plates in to different dimensions; the appellants having obtained registration, discharged service tax liability on the job-work done on goods which are ultimately used in the manufacture of non-excisable goods; however, they have not paid service tax on the goods which were used further in the manufacture of excisable goods; in addition to the job charges, the appellants have charged handling charges and storage charges for the coils/ plates received by them for job-work; Revenue entertained an opinion that the appellants were engaged in providing "Business Auxiliary Service", "Business Support Service" and "Renting Services" to their customers who have sent the said plates/ coils for cutting; a show-cause notice dated 1....

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.... the categories listed under "Business Auxiliary Service" and "Business Support Service". Learned Counsel also submits that extended period was invoked without any evidence. He relies on the following cases: Naresh Kumar & Company Pvt. Ltd. - 2022 (67) GSTL 324 (Cal.) Northern Operating Systems Pvt. Ltd. - 2022 (61) GSTL 129 (SC). Uniworth Textiles Ltd. - 2013 (288) ELT 161 (SC). Cosmic Dye Chemical - 1995 (75) ELT 721 (SC). 4. Shri Yashpal Singh, learned Authorized Representative for the Department, reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. The appellants are job-workers inasmuch as they are cutting the coils/ plates of their clients according to the specifications....