https://www.taxtmi.com/caselaws?id=210743 A prima facie case was accepted that the processing of black tea by chemical solvent extraction resulted in commercially different products, including separated caffeine returned to the supplier, and was therefore treated as manufacture of excisable goods on job work basis. On that basis, the tribunal considered the service tax demand to be arguable and found the cited precedent on mere slitting of tissue rolls inapplicable on the facts. Waiver of pre-deposit was granted and recovery of the dues was stayed pending disposal of the appeals. en-us Mon, 01 Aug 2011 00:00:00 +0530 Thu, 31 May 2012 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210743 A prima facie case was accepted that the processing of black tea by chemical solvent extraction resulted in commercially different products, including separated caffeine returned to the supplier, and was therefore treated as manufacture of excisable goods on job work basis. On that basis, the tribunal considered the service tax demand to be arguable and found the cited precedent on mere slitting of tissue rolls inapplicable on the facts. Waiver of pre-deposit was granted and recovery of the dues was stayed pending disposal of the appeals. Case-Laws Service Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210743