https://www.taxtmi.com/caselaws?id=205961 The court upheld the decision in favor of the assessee, ruling that the supply of Heated Thermic fluid for manufacturing Pre-cured Tread Rubber did not constitute "Business Auxiliary Service" subject to service tax. The judge referenced a previous case with a similar issue and concluded that the activity of supplying heated fluid to other units did not fall under the definition of taxable service. The appeal filed by the Revenue was rejected, affirming the lower authorities' decision in favor of the assessee. en-us Fri, 12 Mar 2010 00:00:00 +0530 Thu, 22 Dec 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205961 The court upheld the decision in favor of the assessee, ruling that the supply of Heated Thermic fluid for manufacturing Pre-cured Tread Rubber did not constitute "Business Auxiliary Service" subject to service tax. The judge referenced a previous case with a similar issue and concluded that the activity of supplying heated fluid to other units did not fall under the definition of taxable service. The appeal filed by the Revenue was rejected, affirming the lower authorities' decision in favor of the assessee. Case-Laws Service Tax Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205961