https://www.taxtmi.com/caselaws?id=254150 The Tribunal ruled in favor of the appellant, holding that the thermite welding process for rail joints did not amount to production or processing of goods not amounting to manufacture under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994. The process was deemed essential for track laying and ensuring smooth train movement, despite not yielding deliverable goods to the railway. Consequently, the Tribunal set aside the demand of Rs. 26,09,242, dropped Rs. 24,29,051, and allowed the appeal, finding the service tax demand unsustainable. en-us Thu, 22 May 2014 00:00:00 +0530 Sat, 04 Jul 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254150 The Tribunal ruled in favor of the appellant, holding that the thermite welding process for rail joints did not amount to production or processing of goods not amounting to manufacture under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994. The process was deemed essential for track laying and ensuring smooth train movement, despite not yielding deliverable goods to the railway. Consequently, the Tribunal set aside the demand of Rs. 26,09,242, dropped Rs. 24,29,051, and allowed the appeal, finding the service tax demand unsustainable. Case-Laws Service Tax Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254150