https://www.taxtmi.com/caselaws?id=368685 Operating and maintaining a plant within the principal manufacturer's factory for production of crumb rubber modified bitumen was treated as manufacture, not management, maintenance or repair service. The reliance on Notification No. 214/1986-CE was rejected because that notification applies to removal of goods without duty from a job worker's premises and had no application where the work was performed inside the principal manufacturer's factory. As the activity was manufacturing in nature, it fell outside service tax on management, maintenance or repair. The demand for service tax, interest, and penalties was held unsustainable. en-us Tue, 04 Sep 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368685 Operating and maintaining a plant within the principal manufacturer's factory for production of crumb rubber modified bitumen was treated as manufacture, not management, maintenance or repair service. The reliance on Notification No. 214/1986-CE was rejected because that notification applies to removal of goods without duty from a job worker's premises and had no application where the work was performed inside the principal manufacturer's factory. As the activity was manufacturing in nature, it fell outside service tax on management, maintenance or repair. The demand for service tax, interest, and penalties was held unsustainable. Case-Laws Service Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368685