https://www.taxtmi.com/caselaws?id=260734 The Tribunal ruled in favor of the appellant, setting aside the service tax liability imposed on job-work charges. It held that the processing activity undertaken constituted manufacture under the Central Excise Act, as the chemical conversion process resulted in distinct finished goods used in manufacturing, meeting the criteria of 'manufacture.' The Tribunal emphasized the importance of chemical reactions and product differentiation in distinguishing between processing and manufacturing activities for tax purposes. en-us Thu, 12 Mar 2015 00:00:00 +0530 Thu, 14 Jan 2016 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260734 The Tribunal ruled in favor of the appellant, setting aside the service tax liability imposed on job-work charges. It held that the processing activity undertaken constituted manufacture under the Central Excise Act, as the chemical conversion process resulted in distinct finished goods used in manufacturing, meeting the criteria of 'manufacture.' The Tribunal emphasized the importance of chemical reactions and product differentiation in distinguishing between processing and manufacturing activities for tax purposes. Case-Laws Service Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260734