https://www.taxtmi.com/caselaws?id=204108 The Tribunal held that manufacturing goods containing alcohol for clients did not attract service tax under the category of 'Business Auxiliary Service'. The exclusion from service tax applied to all activities amounting to manufacture, regardless of whether the goods were excisable. As the impugned goods were manufactured products under the Central Excise Act but not chargeable under it, the Tribunal ruled in favor of the appellants, waiving the pre-deposit requirement, setting aside the order, and allowing the appeal. en-us Mon, 29 Nov 2010 00:00:00 +0530 Mon, 04 Jul 2011 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204108 The Tribunal held that manufacturing goods containing alcohol for clients did not attract service tax under the category of 'Business Auxiliary Service'. The exclusion from service tax applied to all activities amounting to manufacture, regardless of whether the goods were excisable. As the impugned goods were manufactured products under the Central Excise Act but not chargeable under it, the Tribunal ruled in favor of the appellants, waiving the pre-deposit requirement, setting aside the order, and allowing the appeal. Case-Laws Service Tax Mon, 29 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204108