https://www.taxtmi.com/caselaws?id=239373 Machining, drilling, tapping and milling of rough castings were treated on a prima facie basis as manufacture, so the activity was not classifiable as Business Auxiliary Service for the interim stay request. On that same preliminary view, the claim to exemption under Notification No. 8/2005-ST was not accepted at this stage. As the assessment was confined to waiver proceedings, pre-deposit was waived and recovery of the disputed dues was stayed pending disposal of the appeal. en-us Thu, 27 Jun 2013 00:00:00 +0530 Tue, 21 Feb 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239373 Machining, drilling, tapping and milling of rough castings were treated on a prima facie basis as manufacture, so the activity was not classifiable as Business Auxiliary Service for the interim stay request. On that same preliminary view, the claim to exemption under Notification No. 8/2005-ST was not accepted at this stage. As the assessment was confined to waiver proceedings, pre-deposit was waived and recovery of the disputed dues was stayed pending disposal of the appeal. Case-Laws Service Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239373