https://www.taxtmi.com/caselaws?id=354726 The appeal was allowed as the Bench found that the appellant's activity of powder coating on aluminum channels/frames constituted job work and processing of goods, not production. The service tax levy was upheld only for invoices dated after 16.6.2005 when the definition of 'Business Auxiliary Service' was amended to include production or processing of goods for clients. Demands prior to this date were deemed unsustainable, and penalties were not imposed. The original order demanding service tax, interest, and penalties was set aside, providing relief to the appellant based on precedents and legal interpretation. en-us Wed, 01 Nov 2017 00:00:00 +0530 Sat, 03 Feb 2018 08:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354726 The appeal was allowed as the Bench found that the appellant's activity of powder coating on aluminum channels/frames constituted job work and processing of goods, not production. The service tax levy was upheld only for invoices dated after 16.6.2005 when the definition of 'Business Auxiliary Service' was amended to include production or processing of goods for clients. Demands prior to this date were deemed unsustainable, and penalties were not imposed. The original order demanding service tax, interest, and penalties was set aside, providing relief to the appellant based on precedents and legal interpretation. Case-Laws Service Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354726