https://www.taxtmi.com/caselaws?id=363612 The Tribunal ruled in favor of the appellant, setting aside the Order-in-Original that demanded Service Tax on processing activity. The Tribunal held that the processing activity amounted to manufacture, making the appellant liable for Central Excise duty, not Service Tax. It was determined that the processing activity fell under the negative list of services post 01.07.2012, justifying the rejection of the Service Tax demand. The decision was supported by the rescission of relevant notifications, leading to the appeal being allowed. en-us Wed, 13 Jun 2018 00:00:00 +0530 Mon, 16 Jul 2018 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363612 The Tribunal ruled in favor of the appellant, setting aside the Order-in-Original that demanded Service Tax on processing activity. The Tribunal held that the processing activity amounted to manufacture, making the appellant liable for Central Excise duty, not Service Tax. It was determined that the processing activity fell under the negative list of services post 01.07.2012, justifying the rejection of the Service Tax demand. The decision was supported by the rescission of relevant notifications, leading to the appeal being allowed. Case-Laws Service Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363612