https://www.taxtmi.com/caselaws?id=258438 Conversion of black bars into bright bars on job work basis was treated as manufacture because the same process had already been recognised as manufacture in the assessee's excise operations, and it could not change character merely due to being performed for another party. The view was reinforced by Notification No. 202/88-CE, which applied to manufactured goods and supported the conclusion that the activity was manufacture rather than production of goods on behalf of a client not amounting to manufacture. Accordingly, the processing charges were not exigible to service tax under Business Auxiliary Service, and the demand was unsustainable. 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 Conversion of black bars into bright bars on job work basis was treated as manufacture because the same process had already been recognised as manufacture in the assessee's excise operations, and it could not change character merely due to being performed for another party. The view was reinforced by Notification No. 202/88-CE, which applied to manufactured goods and supported the conclusion that the activity was manufacture rather than production of goods on behalf of a client not amounting to manufacture. Accordingly, the processing charges were not exigible to service tax under Business Auxiliary Service, and the demand was unsustainable. Case-Laws Service Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258438