STEEL CRAFT (INDIA) Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against the impugned order whereby demand of Service Tax of Rs. 1,71,569/ - was confirmed and penalties were imposed. The appellants are not challenging the demand.

(3.) THE contention is that the appellants are producing goods on job work basis for rail coach factory. The contention is that show -cause notice was issued on 15.6.06 demanding amount of Service Tax of Rs. 4,99,054/ - on the ground that the appellants were providing business auxiliary service with effect from 1.7.2003.