https://www.taxtmi.com/caselaws?id=144102 Business Auxiliary Service does not exclude job-work merely because the activity amounts to manufacture for another statute; the exclusion applies only where the process is manufacture within section 2(f) of the Central Excise Act and the processed goods are returned for use in manufacture of excisable goods on which duty is payable. Where the resultant goods are not excisable and are not shown to be used in further dutiable manufacture, the service remains taxable. On limitation, deliberate non-registration, non-payment, and non-filing of returns can justify extended period invocation, but once departmental knowledge exists, notice must still be issued within the normal period; demands beyond that period are time-barred, while surviving demands may still carry interest and penalty. en-us Tue, 09 Jun 2009 00:00:00 +0530 Fri, 19 Apr 2013 15:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144102 Business Auxiliary Service does not exclude job-work merely because the activity amounts to manufacture for another statute; the exclusion applies only where the process is manufacture within section 2(f) of the Central Excise Act and the processed goods are returned for use in manufacture of excisable goods on which duty is payable. Where the resultant goods are not excisable and are not shown to be used in further dutiable manufacture, the service remains taxable. On limitation, deliberate non-registration, non-payment, and non-filing of returns can justify extended period invocation, but once departmental knowledge exists, notice must still be issued within the normal period; demands beyond that period are time-barred, while surviving demands may still carry interest and penalty. Case-Laws Service Tax Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144102