https://www.taxtmi.com/caselaws?id=76659 The Appellate Tribunal CESTAT, Mumbai held that job work involving the manufacturing of alcohol-based perfumes constitutes manufacture under the Central Excise Act, 1944, rather than falling under 'Business Auxiliary Service'. Relying on a previous decision and a relevant Board's Circular, the Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeals with consequential relief. The unanimous decision by the Tribunal emphasized that the appellants were not liable to pay service tax under the category of Business Auxiliary Service, in line with established legal precedents and interpretations of the Act. en-us Thu, 21 Jan 2010 00:00:00 +0530 Tue, 16 Nov 2010 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76659 The Appellate Tribunal CESTAT, Mumbai held that job work involving the manufacturing of alcohol-based perfumes constitutes manufacture under the Central Excise Act, 1944, rather than falling under 'Business Auxiliary Service'. Relying on a previous decision and a relevant Board's Circular, the Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeals with consequential relief. The unanimous decision by the Tribunal emphasized that the appellants were not liable to pay service tax under the category of Business Auxiliary Service, in line with established legal precedents and interpretations of the Act. Case-Laws Service Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76659