https://www.taxtmi.com/caselaws?id=364560 Processing semi-finished castings by machining, drilling, shot blasting and painting on job work basis was treated as production of goods on behalf of the client. The Tribunal noted that "production" under the Finance Act, 1994 is wider than "manufacture" under the Central Excise Act, so the activity could fall within Business Auxiliary Service even if it did not amount to manufacture. The tax demand was therefore upheld. On penalty, the record showed no suppression, misstatement or intent to evade, and the waiver provision was applied. The penalty was set aside, while the service tax demand remained sustained. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364560 Processing semi-finished castings by machining, drilling, shot blasting and painting on job work basis was treated as production of goods on behalf of the client. The Tribunal noted that "production" under the Finance Act, 1994 is wider than "manufacture" under the Central Excise Act, so the activity could fall within Business Auxiliary Service even if it did not amount to manufacture. The tax demand was therefore upheld. On penalty, the record showed no suppression, misstatement or intent to evade, and the waiver provision was applied. The penalty was set aside, while the service tax demand remained sustained. Case-Laws Service Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364560