https://www.taxtmi.com/caselaws?id=379849 The Tribunal dismissed the Revenue's appeal in both issues. Regarding the assessment of Service Tax on job work, it upheld the decision that semi-processed goods sent back to principal manufacturers were not liable for Service Tax as they were processed under job work. Concerning the determination of assessable value on stock transfers, the Tribunal ruled in favor of the respondent, stating that the demand for short payment of Central Excise duty should not be upheld based on relevant precedents. The respondent was granted consequential relief in accordance with the law. en-us Tue, 05 Mar 2019 00:00:00 +0530 Thu, 09 May 2019 06:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379849 The Tribunal dismissed the Revenue's appeal in both issues. Regarding the assessment of Service Tax on job work, it upheld the decision that semi-processed goods sent back to principal manufacturers were not liable for Service Tax as they were processed under job work. Concerning the determination of assessable value on stock transfers, the Tribunal ruled in favor of the respondent, stating that the demand for short payment of Central Excise duty should not be upheld based on relevant precedents. The respondent was granted consequential relief in accordance with the law. Case-Laws Central Excise Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379849