2025 (5) TMI 1129

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.... Assistant Commissioner (AR) for the Appellant Shri Amber Kumrawat (Amicus Curie), Advocate for the Respondent ORDER In this matter, since no one is present from the party side and stakes were heavy. Learned Advocate, Shri Amber Kumrawat was appointed as Amicus Curie to assist in the departmental appeal in which the Cross objection has also been filed. 2. We heard both the sides. It tr....

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....hose services. The learned Commissioner, however, without elaborate discussion in the matter, held that there was no mis-declaration and the services were in the nature of exempt services. It has been pointed out that in relation to 'Job Work Services' given to M/s. L&T, the appellant party has considered the same as manufacturing activity for manufacture of Ship which is different from the parts ....

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.... & case laws: - • No demand of Service Tax can be sustained on services provided to SEZ Units/Developers. • Notification No. 4/2004-S.T dated 31.03.2004 • Notification No. 9/2009-S.T Dated 03.03.2009 • Notification No. 15/2009-S.T Dated 20.05.2009 • Notification No. 17/2011-S.T. Dated 01.03.2011 • Circular No. 114/8/2009....

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....ned in respect of activities amounting to manufacture. The activities not amounting to manufacture, if undertaken by the job worker on raw materials provided by the principal are exempt under Notification No. 08/2005-ST. • Notification No 8/2005-S.T Dated 01.03.2005 • Circular No. B1/6/2005-TRU Dated 27.07.2005 • Circular No.2305/Commr (ST) /2011 Dated 15.07.....