TaxTMI 
TaxTMI 
2025 (3) TMI 1401
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppeals-II), Kolkata, Bamboo Villa, 3rd Floor, 169, A.J.C. Bose Road, Kolkata - 700 014 wherein the Ld. Commissioner (Appeals) has upheld the Order-in-Original No. 206/ST/D-II/10-11 dated 31.03.2011. In the Order-in-Original dated 31.03.2011, the ld. adjudicating authority has confirmed the demand of Service Tax of Rs.87,317 (inclusive of cesses), along with interest, imposed a penalty of Rs. 90,000/- under Section 78 of the Finance Act, 1994, a penalty of Rs.1,000/- under Section 77 of the Finance Act, 1994 and a penalty of Rs.5,000/- under Section 77(2) of the Finance Act, 1994 or two hundred rupees every day of delay in obtaining registration, whichever is higher,for failure to obtain Service Tax Registration. 1.1. Aggrieved by the confi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent notes. Accordingly, it is the appellant's contention that the services rendered in this regard are not liable to Service Tax under reverse charge mechanism and hence, the demand confirmed against the appellant under reverse charge mechanism amounting to Rs.27,161/- is not sustainable in law. 3. The Ld. Authorized Representative of the Revenue reiterates the findings in the impugned order. 4. Heard both sides and perused the appeal records. 5. We find that the total demand of Rs.87,317/- (inclusive of cesses) has been confirmed against the appellant under the two heads: - (i) Business auxiliary service (ii) Goods Transport Agency (GTA) service 5.1. With regard to the demand of Rs.60,156/- confirmed on the services rendered by the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... any activity that amounts to manufacture of excisable goods" (Emphasis supplied) 5.2. From the above definition of 'business auxiliary service', it is seen that if the activity undertaken by the appellant amounts to manufacture of excisable goods, then the said activity shall be excluded from the said definition. As the activity of drawing of wire from wire rod supplied by the customer amounts to 'manufacture', we are of the view that the services undertaken by the appellant do not fall within the ambit of the taxable service of 'business auxiliary service' as defined under Section 65(19) of the Act. Thus, we observe that the job work undertaken by the appellant does not amount to 'business auxiliary services', as held i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pay service tax was shifted to the service recipients under reverse charge mechanism and service recipient in such cases had paid the service tax under the category of Goods Transportation Agency services under reverse charge mechanism. The appellant also transported the goods by road without issuing consignment notes and such activity was not classifiable under any category of Goods Transport Agency services. For the period till June, 2012 and later on it was covered under notifications and negative list with effect from July, 2012. The appellant also hired vehicles to other GTA service providers who in turn issued consignment notes to their client. The said activity was exempted under Notification No. 1/2009-S.T., dated 5-1-2009 upto June....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thout issuance of the consignment note, the said activity prior to June, 2012 was not classifiable under category of services as no consignment note was issued and it is prime requirement to demand service tax under the category of goods transport agency service. Further, the appellant has hired out vehicles to other GTA service providers, who have issued consignment notes to their clients. Such activity of the appellant was also exempt under Notification No. 1/2009-S.T., dated 5-1-2009 for the period prior to 30-6-2012 and exempt under Notification No. 21/2012-S.T., dated 20-6-2012 for the period post July, 2012. From the records, we also find that appellant has transferred the right to use vehicle to its client and such activity was not c....