https://www.taxtmi.com/caselaws?id=365484 The Tribunal ruled in favor of the appellants, M/s. Bhandari Precision Forgings Pvt. Ltd., in a case concerning the demand for Service Tax, interest, and penalties for allegedly providing business auxiliary services for job work and heat treatment of forgings. The appellants successfully argued that post-amendment by the Finance Act, 2005, the definition of "business auxiliary service" did not cover manufacturing activities amounting to manufacture. Relying on relevant precedents, the Tribunal allowed the appeal, setting aside the demand for Service Tax on heat treatment activities, granting consequential relief on 24/07/2018. en-us Tue, 24 Jul 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365484 The Tribunal ruled in favor of the appellants, M/s. Bhandari Precision Forgings Pvt. Ltd., in a case concerning the demand for Service Tax, interest, and penalties for allegedly providing business auxiliary services for job work and heat treatment of forgings. The appellants successfully argued that post-amendment by the Finance Act, 2005, the definition of "business auxiliary service" did not cover manufacturing activities amounting to manufacture. Relying on relevant precedents, the Tribunal allowed the appeal, setting aside the demand for Service Tax on heat treatment activities, granting consequential relief on 24/07/2018. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365484