https://www.taxtmi.com/caselaws?id=361559 The Tribunal ruled in favor of the appellants, setting aside tax liability for certain activities at JSW Steel Ltd. The appellants were not liable for service tax on activities under Cargo Handling Services and Construction Service, as these were deemed part of manufacturing processes and not subject to service tax. The penalty under Section 78 was also waived, with the Tribunal finding no deliberate suppression of facts. The appellants were granted relief based on the interpretation of activities and taxability, leading to a refund of the excess amount. en-us Tue, 05 Jun 2018 00:00:00 +0530 Tue, 27 Aug 2019 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361559 The Tribunal ruled in favor of the appellants, setting aside tax liability for certain activities at JSW Steel Ltd. The appellants were not liable for service tax on activities under Cargo Handling Services and Construction Service, as these were deemed part of manufacturing processes and not subject to service tax. The penalty under Section 78 was also waived, with the Tribunal finding no deliberate suppression of facts. The appellants were granted relief based on the interpretation of activities and taxability, leading to a refund of the excess amount. Case-Laws Service Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361559