https://www.taxtmi.com/caselaws?id=250670 Chemical treatment and processing of water was not accepted prima facie as manufacture because the processed water did not emerge as a distinct commodity from the input. On that basis, the service tax demand was treated as having sufficient force for interim consideration, but complete denial of relief was not justified. The appellant was directed to deposit 50% of the duty within six weeks; on compliance, the balance pre-deposit and the entire penalty were waived and recovery remained stayed during the appeal. en-us Wed, 21 Dec 2011 00:00:00 +0530 Tue, 29 Jul 2014 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250670 Chemical treatment and processing of water was not accepted prima facie as manufacture because the processed water did not emerge as a distinct commodity from the input. On that basis, the service tax demand was treated as having sufficient force for interim consideration, but complete denial of relief was not justified. The appellant was directed to deposit 50% of the duty within six weeks; on compliance, the balance pre-deposit and the entire penalty were waived and recovery remained stayed during the appeal. Case-Laws Service Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250670