https://www.taxtmi.com/caselaws?id=240166 Painting of motor vehicle parts before their use in vehicle manufacture constitutes manufacture where it completes an incomplete or unfinished article that already has the essential character of the finished article. Applying the Note to Section XVII of the Central Excise Tariff Act, the process is treated as part of manufacturing rather than as an independently taxable service. Service tax cannot be demanded separately on the painting activity in those circumstances, and the challenge to the order favouring the assessee failed. en-us Thu, 12 Sep 2013 00:00:00 +0530 Tue, 21 Feb 2017 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240166 Painting of motor vehicle parts before their use in vehicle manufacture constitutes manufacture where it completes an incomplete or unfinished article that already has the essential character of the finished article. Applying the Note to Section XVII of the Central Excise Tariff Act, the process is treated as part of manufacturing rather than as an independently taxable service. Service tax cannot be demanded separately on the painting activity in those circumstances, and the challenge to the order favouring the assessee failed. Case-Laws Service Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240166