https://www.taxtmi.com/caselaws?id=387050 Fabrication, machining and allied job-work on goods received under the prescribed challan procedure were treated as Business Auxiliary Service on the facts and, where covered by the specified job-work exemption, not liable to service tax as Works Contract Service by borrowing definitions from another statute. The note also records that, because the dispute concerned statutory interpretation and the record did not show wilful suppression with intent to evade tax, the extended limitation period was not sustainable; the matter was also viewed as revenue neutral since any tax, if payable, would have been available as Cenvat credit to the customers. en-us Tue, 16 Apr 2019 00:00:00 +0530 Wed, 16 Oct 2019 10:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387050 Fabrication, machining and allied job-work on goods received under the prescribed challan procedure were treated as Business Auxiliary Service on the facts and, where covered by the specified job-work exemption, not liable to service tax as Works Contract Service by borrowing definitions from another statute. The note also records that, because the dispute concerned statutory interpretation and the record did not show wilful suppression with intent to evade tax, the extended limitation period was not sustainable; the matter was also viewed as revenue neutral since any tax, if payable, would have been available as Cenvat credit to the customers. Case-Laws Service Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387050