https://www.taxtmi.com/caselaws?id=256842 The Tribunal determined that the grinding of wheat into various wheat products constitutes "manufacture" as per the Board's clarification, thereby exempting it from service tax. Citing previous cases and the Board's instructions, the Tribunal set aside the demand for service tax, allowing the appeal and providing consequential relief. The decision was based on aligning with the Board's position that the process amounts to manufacture, ensuring consistency in treatment of similar cases. en-us Fri, 31 Oct 2014 00:00:00 +0530 Mon, 23 Feb 2015 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256842 The Tribunal determined that the grinding of wheat into various wheat products constitutes "manufacture" as per the Board's clarification, thereby exempting it from service tax. Citing previous cases and the Board's instructions, the Tribunal set aside the demand for service tax, allowing the appeal and providing consequential relief. The decision was based on aligning with the Board's position that the process amounts to manufacture, ensuring consistency in treatment of similar cases. Case-Laws Service Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256842