https://www.taxtmi.com/caselaws?id=366296 Amounts received for developing tools used in the appellant's factory were analysed as consideration linked to manufacture, not as taxable consideration for Business Auxiliary Services. On the stated facts, no service was found to have been involved, so the receipt could not be brought to service tax. The discussion concludes that, because the tools were manufactured in the factory and used in producing goods, the service tax demand was unsustainable and the appellant's appeal succeeded. en-us Thu, 19 Jul 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366296 Amounts received for developing tools used in the appellant's factory were analysed as consideration linked to manufacture, not as taxable consideration for Business Auxiliary Services. On the stated facts, no service was found to have been involved, so the receipt could not be brought to service tax. The discussion concludes that, because the tools were manufactured in the factory and used in producing goods, the service tax demand was unsustainable and the appellant's appeal succeeded. Case-Laws Service Tax Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366296