https://www.taxtmi.com/caselaws?id=268004 The Tribunal upheld the service tax demand under Section 28 of the Customs Act, 1962, along with interest and penalty, as the repair of colour picture tubes (CPTs) by the appellant did not qualify as manufacturing, rendering them ineligible for benefits under Notification No. 25/1999-Cus. The appellant's suppression of facts and mis-statement led to the confirmation of the demand, with the Tribunal dismissing the appeal due to intentional use of concessional goods for non-qualifying activities and evasion of customs duty through deliberate actions. en-us Wed, 12 Aug 2015 00:00:00 +0530 Mon, 09 May 2016 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268004 The Tribunal upheld the service tax demand under Section 28 of the Customs Act, 1962, along with interest and penalty, as the repair of colour picture tubes (CPTs) by the appellant did not qualify as manufacturing, rendering them ineligible for benefits under Notification No. 25/1999-Cus. The appellant's suppression of facts and mis-statement led to the confirmation of the demand, with the Tribunal dismissing the appeal due to intentional use of concessional goods for non-qualifying activities and evasion of customs duty through deliberate actions. Case-Laws Customs Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268004