2026 (9) TMI 1670

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.... Appellant : Shri Joydeb Bhattacharya, Fellow Chartered Accountant (FCA) For the Respondent : Shri Pabitra Halder, Authorized Representative ORDER PER SHRI R. MURALIDHAR: The appellant is a manufacturer of Cold Rolled (CR) Steel Sheets and Strips. They have also undertaken job work on behalf of other manufacturers who were sending raw materials to them under the job work challans. The ....

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....k to them after undertaking job work; thereafter, the same came to be confirmed by the authorities below. 4. The Ld. Consultant appearing on behalf of the appellant submits that in view of the Notification No. 08/2005-S.T. dated 01.03.2005, the appellant is not required to pay any Service Tax. He therefore prays that the appeal be allowed. 5. The Ld. Authorized Representative of the Revenue ....

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....materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client for use in or in relation to manufacture of any other goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is payable. Explanat....