2024 (9) TMI 1082

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....eared for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) Appeared for the Respondent ORDER The brief facts of the case are that the appellant are engaged in the manufacturing and supply of RMC on job work basis. The Revenue is of the view that job work carried out by the appellant is liable to service tax as the exemption under Notification No.08/2005-ST is not available on the ....

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....er, the same was dropped on the ground that on the same activity the service tax demand was raised. He submits that since the activity being a manufacture is not liable to service tax under business auxiliary service, the demand is not sustainable. He placed reliance upon the following judgments:- • 2022 (11) TMI 862 - CESTAT AHMEDABAD- PERFECT READY MIX CONCRETE VERSUS COMMISSIONER O....

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....ellant is an activity which amounts to manufacture in terms of Section 2(f) of Central Excise Act, 1944. We make it clear that if the activity is found to be manufacture as per Central Excise under Section 2(f) of Central Excise Act, 1944, the same is excluded from the purview of definition of 'Business Auxiliary Service'. In such case the activity will not be taxable, therefore, vital aspect of m....