https://www.taxtmi.com/caselaws?id=258438 The Tribunal upheld the first appellate authority's decision, confirming that the conversion of black bars into bright bars by the appellant amounted to manufacturing under the Central Excise Tariff Act. The appellant was found not liable for service tax on processing charges as their activities were considered manufacturing, and they had already paid Central Excise duty on the finished goods. The Tribunal rejected the Revenue's appeal, affirming the correctness of the exemption applied and dismissing the claim for service tax liability. en-us Fri, 06 Feb 2015 00:00:00 +0530 Fri, 18 Sep 2015 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258438 The Tribunal upheld the first appellate authority's decision, confirming that the conversion of black bars into bright bars by the appellant amounted to manufacturing under the Central Excise Tariff Act. The appellant was found not liable for service tax on processing charges as their activities were considered manufacturing, and they had already paid Central Excise duty on the finished goods. The Tribunal rejected the Revenue's appeal, affirming the correctness of the exemption applied and dismissing the claim for service tax liability. Case-Laws Service Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258438