https://www.taxtmi.com/caselaws?id=77206 The Tribunal upheld the decision in favor of the assessee, ruling that the job work activity of manufacturing alcohol-based perfumes and pharmaceutical products for input-suppliers did not constitute 'business auxiliary service' for service tax purposes. The Tribunal emphasized that the exclusion clause applied even if the process amounted to 'manufacture' but did not result in excisable goods, aligning with the legislative intent behind the definition of 'business auxiliary service'. The appeal was allowed based on the interpretation provided by the Board's circular and the scope of the Central Excise Act's definition of 'manufacture'. en-us Thu, 19 Nov 2009 00:00:00 +0530 Mon, 21 Apr 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77206 The Tribunal upheld the decision in favor of the assessee, ruling that the job work activity of manufacturing alcohol-based perfumes and pharmaceutical products for input-suppliers did not constitute 'business auxiliary service' for service tax purposes. The Tribunal emphasized that the exclusion clause applied even if the process amounted to 'manufacture' but did not result in excisable goods, aligning with the legislative intent behind the definition of 'business auxiliary service'. The appeal was allowed based on the interpretation provided by the Board's circular and the scope of the Central Excise Act's definition of 'manufacture'. Case-Laws Service Tax Thu, 19 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77206