https://www.taxtmi.com/caselaws?id=379150 The Tribunal allowed the appeal filed by M/s Maheshwari Dyechem against the demand of service tax, penalty, and interest. The matter was remanded for reassessment to determine if there were differences in the manufacturing process and chemicals used before and after the takeover by M/s Durrent Chemical Industries. The Commissioner's order was set aside as the slips recovered from the trading premises were found to be related to trading activity, not manufacturing. The demand based on Annexure C was invalidated, and the appeal was allowed on 24.04.2019. en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379150 The Tribunal allowed the appeal filed by M/s Maheshwari Dyechem against the demand of service tax, penalty, and interest. The matter was remanded for reassessment to determine if there were differences in the manufacturing process and chemicals used before and after the takeover by M/s Durrent Chemical Industries. The Commissioner's order was set aside as the slips recovered from the trading premises were found to be related to trading activity, not manufacturing. The demand based on Annexure C was invalidated, and the appeal was allowed on 24.04.2019. Case-Laws Central Excise Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379150