https://www.taxtmi.com/caselaws?id=173569 Processing of pulverized iron powder and return of annealed iron powder to the principal was treated as Business Auxiliary Service, but the activity fell within the exemption under Notification No. 14/2004-Service Tax for services relating to production of goods on behalf of the client. The Tribunal held that the notification covered the appellant's processing activity, so service tax liability did not survive. As a result, the demand, interest, and penalties were not sustainable. en-us Thu, 03 Oct 2013 00:00:00 +0530 Thu, 17 Sep 2015 13:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173569 Processing of pulverized iron powder and return of annealed iron powder to the principal was treated as Business Auxiliary Service, but the activity fell within the exemption under Notification No. 14/2004-Service Tax for services relating to production of goods on behalf of the client. The Tribunal held that the notification covered the appellant's processing activity, so service tax liability did not survive. As a result, the demand, interest, and penalties were not sustainable. Case-Laws Service Tax Thu, 03 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173569