https://www.taxtmi.com/caselaws?id=148610 The appeal was allowed, setting aside the order passed by the Joint Commissioner, Central Excise, Pune-II. The judgment concluded that the appellant's job work of Heat Treatment should be excluded from liability to pay service tax under Business Auxiliary Service (BAS) due to potential double taxation concerns. The penalty imposed was deemed unauthorized, and procedural errors in the demand notice issuance were highlighted, contributing to the unsustainability of the demand. The decision emphasized the principle of equity in tax imposition and referenced relevant notifications to support the exclusion of the appellant's job work from BAS. en-us Thu, 10 Sep 2009 00:00:00 +0530 Wed, 01 May 2013 10:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148610 The appeal was allowed, setting aside the order passed by the Joint Commissioner, Central Excise, Pune-II. The judgment concluded that the appellant's job work of Heat Treatment should be excluded from liability to pay service tax under Business Auxiliary Service (BAS) due to potential double taxation concerns. The penalty imposed was deemed unauthorized, and procedural errors in the demand notice issuance were highlighted, contributing to the unsustainability of the demand. The decision emphasized the principle of equity in tax imposition and referenced relevant notifications to support the exclusion of the appellant's job work from BAS. Case-Laws Service Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148610