https://www.taxtmi.com/caselaws?id=376227 The Tribunal ruled in favor of the appellant, a manufacturer of PVC pipes, stating that the activity of laying and joining PVC pipes does not amount to processing of goods chargeable to service tax under Business Auxiliary Service. Consequently, the demand for service tax, interest, and penalties imposed on the appellant was deemed unsustainable. The Tribunal found no merit in the demand and set it aside, allowing the appeal. The appellant's argument regarding exemption under notification No. 14/2004-ST related to agriculture was not specifically addressed in the judgment, as the focus was on the taxability under Business Auxiliary Service. en-us Wed, 06 Feb 2019 00:00:00 +0530 Wed, 19 Jun 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376227 The Tribunal ruled in favor of the appellant, a manufacturer of PVC pipes, stating that the activity of laying and joining PVC pipes does not amount to processing of goods chargeable to service tax under Business Auxiliary Service. Consequently, the demand for service tax, interest, and penalties imposed on the appellant was deemed unsustainable. The Tribunal found no merit in the demand and set it aside, allowing the appeal. The appellant's argument regarding exemption under notification No. 14/2004-ST related to agriculture was not specifically addressed in the judgment, as the focus was on the taxability under Business Auxiliary Service. Case-Laws Service Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376227