https://www.taxtmi.com/caselaws?id=367325 The Tribunal ruled in favor of the appellant, a small scale industry, in a case concerning liability for service tax on subcontracted powder coating and galvanization activities. The Tribunal held that these processes did not constitute Business Auxiliary Services, relieving the appellant of the service tax liability. Additionally, the appellant qualified for exemption under Notification No. 8/2005 as the activities were deemed part of the manufacturing process. The classification of galvanization as "manufacture" further supported the appellant's position, resulting in a successful outcome for the appellant in challenging the service tax liability. en-us Thu, 07 Jun 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367325 The Tribunal ruled in favor of the appellant, a small scale industry, in a case concerning liability for service tax on subcontracted powder coating and galvanization activities. The Tribunal held that these processes did not constitute Business Auxiliary Services, relieving the appellant of the service tax liability. Additionally, the appellant qualified for exemption under Notification No. 8/2005 as the activities were deemed part of the manufacturing process. The classification of galvanization as "manufacture" further supported the appellant's position, resulting in a successful outcome for the appellant in challenging the service tax liability. Case-Laws Service Tax Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367325