https://www.taxtmi.com/caselaws?id=368590 Grinding and machining of brass castings, cocks and valves received from customers was treated as manufacture because the processed goods emerged with a new tariff identity, moving from cast articles to finished taps, cocks and valves under the Central Excise Tariff Act. Applying section 2(f) of the Central Excise Act, 1944, the activity was held to result in a distinct product and therefore fell outside business auxiliary service. As manufacture is excluded from that service category, the service tax demand, along with interest and penalty, was unsustainable. en-us Wed, 19 Sep 2018 00:00:00 +0530 Wed, 17 Apr 2019 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368590 Grinding and machining of brass castings, cocks and valves received from customers was treated as manufacture because the processed goods emerged with a new tariff identity, moving from cast articles to finished taps, cocks and valves under the Central Excise Tariff Act. Applying section 2(f) of the Central Excise Act, 1944, the activity was held to result in a distinct product and therefore fell outside business auxiliary service. As manufacture is excluded from that service category, the service tax demand, along with interest and penalty, was unsustainable. Case-Laws Service Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368590