TaxTMI 
TaxTMI 
2024 (7) TMI 550
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....66/- and confirmed the rest of the demand thereby partially allowed the appeal of the appellant. 2. Briefly the fact of the present case are that the appellant during the relevant time was engaged in the manufacture of ply wood and was also doing job work of seasoning of the wood on behalf of others. The Preventive Staff of the Central Excise Division, Phagwara had visited their factory on 15.12.2006 and had found that they were not paying service tax on the job work of wood seasoning being done by them. It was also noticed that the appellant had also not paid service tax on inward freight charges under the service on GTA. The Department entertained the view that the activity of a seasoning of wood done by the appellant was liable to ser....
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....ssioner (Appeals) did not appreciate the contention of the appellant that no tax under the category of business auxiliary service could be demanded for the period prior to 16.06.2005 as during that period only activity related to production of the goods were chargeable to service tax. He further submits that it was only w.e.f. 16.06.2005 that the activity of production or processing of goods was made liable to service tax. He also submits that the Ld. Commissioner (Appeals) although has accepted the plea that the appellants were eligible to claim abatement @75% under the service of GTA and hence he has dropped the demand of Rs. 15,066/- against the appellant and has also dropped the penalty imposed under Section 76. 5. He further submits....
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....005 and after the amendment of "business auxiliary service" which is reproduced here in below: "business auxiliary service" means any service in relation to, (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client, or (iv) procurement of goods or services, which are inputs for the client; or (v) production of goods on behalf of the client; or (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as bil....
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....le to refund of excess duty paid. 8.1 Further, we note that the submissions of the appellant that they are eligible for benefit of SSI exemption under Notification No. 6/2005-ST dated 01.03.2005 if their demand of service Tax is considered from 16.06.2005. This aspect will be examined by the Original Authority after fresh quantification. We also hold that since the service tax demand has been confirmed by adjudicating authority, by taking the figures of the amount of job work done from Balance Sheet/ Accounts; the appellant is also entitled to the benefit of cum-tax. 9. In view of our discussion above, we set aside the impugned order and remand the matter back to the Original authority with the following directions: a) to ....