https://www.taxtmi.com/caselaws?id=270828 Job work converting aluminium ingots into aluminium castings on a production-linked basis was treated as manufacturing, not manpower recruitment, because the arrangement depended on quantum of output rather than supply of labour. As manufacturing activity, it was outside business auxiliary services and also fell within the exemption notification relied on. The service tax demand therefore could not be sustained, and the impugned order was set aside. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270828 Job work converting aluminium ingots into aluminium castings on a production-linked basis was treated as manufacturing, not manpower recruitment, because the arrangement depended on quantum of output rather than supply of labour. As manufacturing activity, it was outside business auxiliary services and also fell within the exemption notification relied on. The service tax demand therefore could not be sustained, and the impugned order was set aside. Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270828