https://www.taxtmi.com/caselaws?id=392071 Processing of marine products by washing, grading, de-skinning, removal of inedible portions, treatment with permitted additives and preservatives, glazing, freezing and packing was treated as manufacture because it rendered the product marketable and commercially distinct under Section 2(f) of the Central Excise Act and Chapter Note 3 to Chapter 16 of the Tariff Act. On that basis, the activity was not taxable as Business Auxiliary Service under the Finance Act, 1994. The related service tax demand on renting of immovable property also did not survive in light of the principal manufacture finding and the threshold position. The service tax demands and penalties were deleted. en-us Tue, 11 Feb 2020 00:00:00 +0530 Thu, 11 Feb 2021 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392071 Processing of marine products by washing, grading, de-skinning, removal of inedible portions, treatment with permitted additives and preservatives, glazing, freezing and packing was treated as manufacture because it rendered the product marketable and commercially distinct under Section 2(f) of the Central Excise Act and Chapter Note 3 to Chapter 16 of the Tariff Act. On that basis, the activity was not taxable as Business Auxiliary Service under the Finance Act, 1994. The related service tax demand on renting of immovable property also did not survive in light of the principal manufacture finding and the threshold position. The service tax demands and penalties were deleted. Case-Laws Service Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392071