2024 (7) TMI 622

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....te for the Appellant Shri Shivam Syal , Authorised Representative for the Respondent ORDER PER : P. ANJANI KUMAR The appellant, M/s Daljeet Singh, is engaged in the jobwork of electroplating of filter components of motor vehicles on jobwork basis for various manufacturers of auto parts; the appellant was collecting job charges and was paying the applicable VAT on the materials used by them....

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....ned order is not sustainable for the following reasons. the activity of electroplating undertaken by the appellants amounts to manufacture in terms of Section 2F of Central Excise Act, 1944 and Section Notes to the Section 16 of Central Excise Tariff Act, 1985; Tribunal, in the case of Jindal Steel way Ltd. - 2014 (310) ELT 194, held that electroplating amounts to manufacture; as the activity am....

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....xtended period cannot be invoked. 3. Shri Shivam Syal, Learned Authorized Representative, for the Revenue, reiterates the findings of OIO and OIA. 4. Heard both sides and perused the records of the Case. Brief issue involves in this case is as to whether the appellants are required to pay Service Tax on the activity of electroplating, filter components of automobiles, supplied by the manufacture....

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....f TISCO vs. UOI: 1988 (35) E.L.T. 605 (S.C.) had held that electroplating would amount to manufacture. On the other hand, we have briefly considered all the decisions taken note of by the Commissioner on this issue and we find that in none of the decisions the product under consideration were classifiable under Chapter 85 and none of the decisions took note or considered section note to Section XV....