TaxTMI 
TaxTMI 
2024 (1) TMI 1308
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....ellant has to provide their plant for exclusive use of M/s. Gharda Chemicals Limited for manufacture of various chemicals falling under Chapter 28, 29 and 38 of first schedule of Central Excise Tariff Act, 1985. The department entertained a view that the appellant have provided service of Management, Maintenance or Repair Service to M/s. Gharda Chemicals Limited and accordingly a show cause notice dated 13.04.2015 came to be issued whereunder service tax amounting to Rs. 87,08,182/- has been demanded as per the provisions of Section 73(1) of Finance Act, 1994 for the service namely Management, Maintenance or Repair Service and the penal provisions under Section 76 and 77 have also been invoked. The matter has been adjudicated vide impugned ....
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....harda Chemicals Limited. 3. Learned Counsel submits that undertaking the above activity of job work, M/s. Gharda Chemicals Limited has been compensating the appellant with job work charges as elucidated in the agreement. The Learned Counsel has also contended that as per the provisions of Section 65(105)(zzb) of the Finance Act, 1994 the process involving manufacture are excluded from the purview of service tax as the activity does not fall under Business Auxiliary Service. It has further been mentioned by the learned Advocate that matter has already been decided in their own case by this Tribunal vide its Final Order Nos. A/10706/2023 dated 24.03.2023 and No. A/11905/2023 dated 11.09.2023. 4. We have also heard the learned Departmental R....
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.... confirmed under the head of Management, Maintenance & Repair Service as per section 65(105) (zzg) of the Finance Act, 1994. The Management, Maintenance & Repair service 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,....
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....er established that the activities carried out by the appellant is of manufacture of excisable goods on job work basis. The principle manufacturer M/s. GCL is under legal 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....