TaxTMI 
TaxTMI 
2024 (10) TMI 384
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Department for providing manpower recruitment or supply agency service. 1.1. On verification of the records of the appellant, it was found by the Officers of the Department that the appellant had been working for M/s. Rohit Ferro Tech Ltd., Bishnupur and M/s. Sri Vasavi Industries Ltd., Bishnupur. The appellant was asked to submit copies of the work orders executed by them in respect of the above said companies. 1.2. Upon scrutiny of the documents submitted by the appellant, it appeared to the Revenue that the appellant had been rendering the taxable service in the nature of 'business auxiliary service', but had not paid Service Tax on the same. It was found that the main job of the contractor was segregating the metal and slag, sizing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity undertaken by them makes the goods saleable and marketable. They contend that the activity undertaken by them falls within the ambit of Section 2(f) of the Central Excise Act, 1944 and hence, the same amounts to 'manufacture'; since their activity amounts to manufacture, no Service Tax is payable on the said activity. 4.1. The appellant also relied on Notification No. 08/2005-S.T. dated 01.03.2005 wherein the processing of raw materials or semi-finished goods supplied by the client are exempted from the purview of Service Tax when the goods, after processing, are used in the production of the final product, on which appropriate duty of excise is payable/paid. Accordingly, the appellant submits that they are eligible for the benefit of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n or processing of goods for, or on behalf of, the client; (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 billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any activity that amounts to manufacture of excisable goods." 7.2 From the above, we observe that in order to classify the activity as liable to service tax, the said activity should fall under any of the above sub-clauses.....