https://www.taxtmi.com/caselaws?id=393340 The Tribunal held that the galvanization process undertaken by the appellant constituted manufacturing and was exempted from being taxed as 'Business Auxiliary Service.' As the hand-pumps were exempted, they did not fall under the tax category. The Tribunal also found that the appellant had disclosed relevant information in their returns, showing a genuine belief in their actions, and thus, the extended period of limitation for demanding service tax was not applicable. Consequently, the appeal was allowed in favor of the appellant, overturning the previous decisions of the Adjudicating Authority and the Commissioner. en-us Thu, 06 Feb 2020 00:00:00 +0530 Fri, 13 Mar 2020 11:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393340 The Tribunal held that the galvanization process undertaken by the appellant constituted manufacturing and was exempted from being taxed as 'Business Auxiliary Service.' As the hand-pumps were exempted, they did not fall under the tax category. The Tribunal also found that the appellant had disclosed relevant information in their returns, showing a genuine belief in their actions, and thus, the extended period of limitation for demanding service tax was not applicable. Consequently, the appeal was allowed in favor of the appellant, overturning the previous decisions of the Adjudicating Authority and the Commissioner. Case-Laws Service Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393340