https://www.taxtmi.com/caselaws?id=265504 The Tribunal ruled in favor of the pharmaceutical manufacturer in a case concerning the service tax liability for manufacturing medicines containing alcohol under Business Auxiliary Service (BAS). The appellant successfully argued that such medicines constitute "manufacture" for service tax purposes, citing legal provisions and precedents. The Tribunal found the lower authorities' interpretation incorrect, noting that the products were subject to Excise duty. The Tribunal set aside the tax demand, interest, and penalties, emphasizing compliance with relevant laws and allowing the appeal. en-us Tue, 30 Jun 2015 00:00:00 +0530 Fri, 18 Aug 2023 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265504 The Tribunal ruled in favor of the pharmaceutical manufacturer in a case concerning the service tax liability for manufacturing medicines containing alcohol under Business Auxiliary Service (BAS). The appellant successfully argued that such medicines constitute "manufacture" for service tax purposes, citing legal provisions and precedents. The Tribunal found the lower authorities' interpretation incorrect, noting that the products were subject to Excise duty. The Tribunal set aside the tax demand, interest, and penalties, emphasizing compliance with relevant laws and allowing the appeal. Case-Laws Service Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265504