https://www.taxtmi.com/caselaws?id=373954 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. It was held that testing and analysis charges, integral to the manufacturing process, were not liable to service tax. The longer period of limitation for demand was deemed unsustainable due to the department's awareness of the operations. The imposition of penalty under Sec.78 was likely unsustainable, and interest chargeability was not explicitly addressed but may have been deemed irrelevant in light of the appeal's success. en-us Mon, 21 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373954 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. It was held that testing and analysis charges, integral to the manufacturing process, were not liable to service tax. The longer period of limitation for demand was deemed unsustainable due to the department's awareness of the operations. The imposition of penalty under Sec.78 was likely unsustainable, and interest chargeability was not explicitly addressed but may have been deemed irrelevant in light of the appeal's success. Case-Laws Service Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373954