https://www.taxtmi.com/caselaws?id=372421 Reconditioning of finished threaded die rolls returned after wear and tear did not create a new and distinct product, so the activity was not manufacture and the consideration remained liable to service tax as maintenance and repair service. Section Note 6 of Section XVI was inapplicable because it covers incomplete or unfinished goods, not finished goods sent back for reprocessing. Demands raised beyond the prescribed limitation period were unsustainable where the department had prior notice of the activity through correspondence and declarations, and the corresponding interest and penalties also fell with the time-barred demand. en-us Fri, 21 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 06:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372421 Reconditioning of finished threaded die rolls returned after wear and tear did not create a new and distinct product, so the activity was not manufacture and the consideration remained liable to service tax as maintenance and repair service. Section Note 6 of Section XVI was inapplicable because it covers incomplete or unfinished goods, not finished goods sent back for reprocessing. Demands raised beyond the prescribed limitation period were unsustainable where the department had prior notice of the activity through correspondence and declarations, and the corresponding interest and penalties also fell with the time-barred demand. Case-Laws Service Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372421