https://www.taxtmi.com/caselaws?id=281201 Body building on a chassis under Chapter 87 is treated as manufacture where Section Note 5 expressly deems building, fabrication, mounting, or fitting on a chassis to be manufacture of a motor vehicle. That character does not change merely because the finished goods are exempt from excise duty, so the activity cannot be reclassified as Business Auxiliary Service under the Finance Act, 1994 on that basis alone. The service tax demand, interest, and penalties therefore could not survive, and the assessee obtained relief. en-us Tue, 27 Feb 2018 00:00:00 +0530 Sat, 08 Jun 2019 07:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281201 Body building on a chassis under Chapter 87 is treated as manufacture where Section Note 5 expressly deems building, fabrication, mounting, or fitting on a chassis to be manufacture of a motor vehicle. That character does not change merely because the finished goods are exempt from excise duty, so the activity cannot be reclassified as Business Auxiliary Service under the Finance Act, 1994 on that basis alone. The service tax demand, interest, and penalties therefore could not survive, and the assessee obtained relief. Case-Laws Service Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281201