<h1>Tax Department Misclassifies Gas Refill Service as 'Business Auxiliary'; Commissioner Rules It's Not 'Packaging' or Taxable Before 2005.</h1> The appellant was involved in a job work service, specifically compressing and refilling gas into cylinders on behalf of a client. The tax department categorized this service under 'Business Auxiliary Services' for tax purposes. However, the appellant argued that since 'Packaging Service' became taxable from June 16, 2005, their activity should be classified under this new category. The Commissioner (Appeals) determined that 'Packaging' typically involves packing existing goods and does not equate to manufacturing. Therefore, the service tax demand under 'Business Auxiliary Services' was not justified and could not be upheld.