https://www.taxtmi.com/caselaws?id=358184 The Tribunal ruled in favor of the appellant, a 100% EOU, in a case concerning the extraction of decaffeinated tea from black tea. The Department had imposed service tax under Business Auxiliary Service, contending that the extraction did not amount to manufacturing. However, the Tribunal found that decaffeinated tea, with significantly less caffeine and marketed differently, constituted a distinct product from black tea. Consequently, the processes were deemed manufacturing activities, exempting the appellant from service tax liability on job charges. The Tribunal allowed all appeals on 13/12/2017. en-us Wed, 13 Dec 2017 00:00:00 +0530 Thu, 01 Nov 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358184 The Tribunal ruled in favor of the appellant, a 100% EOU, in a case concerning the extraction of decaffeinated tea from black tea. The Department had imposed service tax under Business Auxiliary Service, contending that the extraction did not amount to manufacturing. However, the Tribunal found that decaffeinated tea, with significantly less caffeine and marketed differently, constituted a distinct product from black tea. Consequently, the processes were deemed manufacturing activities, exempting the appellant from service tax liability on job charges. The Tribunal allowed all appeals on 13/12/2017. Case-Laws Service Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358184