https://www.taxtmi.com/caselaws?id=364781 The Tribunal partly allowed the appeals, determining that the appellants' activities constituted manufacturing and not Business Auxiliary Services (BAS). The benefit of Notification No. 08/2005-ST was confirmed, but the denial of the benefit of Notification No. 06/2005 was upheld due to insufficient evidence provided by the appellants regarding the aggregate value of taxable services. The orders classifying the activities as BAS were set aside, and consequential benefits were directed to follow. en-us Mon, 23 Jul 2018 00:00:00 +0530 Fri, 10 Aug 2018 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364781 The Tribunal partly allowed the appeals, determining that the appellants' activities constituted manufacturing and not Business Auxiliary Services (BAS). The benefit of Notification No. 08/2005-ST was confirmed, but the denial of the benefit of Notification No. 06/2005 was upheld due to insufficient evidence provided by the appellants regarding the aggregate value of taxable services. The orders classifying the activities as BAS were set aside, and consequential benefits were directed to follow. Case-Laws Service Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364781