2023-VIL-906-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Business Auxiliary Service - Appellant carried out the activity of welding, fabrication, cutting etc. etc. and other related activities in respect of manufacture of Ship at the premises of the principal – Department viewed the activity is provision of service under the category of Business Auxiliary Service - Commissioner (Appeals) allowed the appeal of the respondent-assessee - aggrieved by the order, Revenue filed the present appeal – even though the same activity though amounts to manufacture but since principal is the manufacturer, whether appellant is a service provider for the same activity - HELD - The ld. Commissioner (Appeals) after detailed analysis came to the conclusion that the appellant’s activity is amount to manufacture of excisable goods, therefore, the same is excluded from the definition of Business Auxiliary Service, hence not liable to service tax - the ld. Commissioner (Appeals) has come to the conclusion that the activity of the appellant is indeed an activity amounts to manufacture in terms of Section 2(f) of CEA, 1944 which is excluded from the definition of Business Auxiliary Service as well as in the Notification No. 8/2005-ST. Therefore, the finding of the learned Commissioner (Appeals) is convincing – as per the exclusion provided in the definition of BAS, the activity is not a person specific but the activity specific, therefore, if the activities of welding, fabrication, cutting, binding and other related activities amount to manufacture even if M/s L&T is a manufacturer but the activities per se is manufacturing activity irrespective of the ownership of the goods or M/s L&T being a manufacturer, the respondent who carried out such activity which is otherwise a manufacturing activity in terms of Section 2(f) merely because M/s L&T is a manufacturer will not fall under the definition of BAS – the impugned order is upheld and Revenue’s appeal is dismissed
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