Nature of activity - manufacture or service - Activity amounting...

Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new commodity commercially known as distinct commodity - The Tribunal noted that according to Chapter Note 2 under Chapter 25, the crushing and processing of products to specific forms like powder or small-sized pieces constitute manufacturing activities. Consequently, the Tribunal held that such activities are exempt from being taxed under the business auxiliary service category, as the Finance Act explicitly excludes manufacturing activities from this category.

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