https://www.taxtmi.com/caselaws?id=2924 The appeal was allowed, and the Order-in-Original imposing service tax and penalties was set aside. The judgment emphasized that bottling of LPG gas does not constitute production under "Business Auxiliary Services" and is instead covered under "Packaging Services" from 16-6-2005. The demand for service tax prior to this date was invalid, and penalties were not justified in the absence of intent to evade tax. The stay application was also disposed of accordingly. en-us Fri, 22 Sep 2006 00:00:00 +0530 Wed, 16 Apr 2008 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2924 The appeal was allowed, and the Order-in-Original imposing service tax and penalties was set aside. The judgment emphasized that bottling of LPG gas does not constitute production under "Business Auxiliary Services" and is instead covered under "Packaging Services" from 16-6-2005. The demand for service tax prior to this date was invalid, and penalties were not justified in the absence of intent to evade tax. The stay application was also disposed of accordingly. Case-Laws Service Tax Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2924