https://www.taxtmi.com/caselaws?id=148589 Re-shelling of sugar mill rollers was treated as manufacture, not a taxable repair and maintenance service, because the record showed receipt of bare shafts for shelling or re-shelling into a new commodity, with the goods accounted in RG 1 and cleared for home consumption or export. On that basis, the service tax demand could not be sustained. The demand was also held time barred because the Department had prior knowledge of the activity and the extended period could not be invoked absent suppression. As the demand failed on merits and limitation, the penalties were not sustainable. en-us Fri, 10 Jul 2009 00:00:00 +0530 Tue, 30 Apr 2013 16:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148589 Re-shelling of sugar mill rollers was treated as manufacture, not a taxable repair and maintenance service, because the record showed receipt of bare shafts for shelling or re-shelling into a new commodity, with the goods accounted in RG 1 and cleared for home consumption or export. On that basis, the service tax demand could not be sustained. The demand was also held time barred because the Department had prior knowledge of the activity and the extended period could not be invoked absent suppression. As the demand failed on merits and limitation, the penalties were not sustainable. Case-Laws Service Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148589