https://www.taxtmi.com/caselaws?id=405385 Fabrication and processing of raw materials was treated as manufacture on the facts found, so the service tax demand framed as business auxiliary service could not stand on that basis. The exemption claim was then tested against the notification conditions, including the requirement relating to payment of appropriate excise duty on the resultant goods. Relief was retained under Notification No. 08/2005-ST, while the benefit of Notification No. 06/2005 was denied on the facts applied. en-us Wed, 03 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405385 Fabrication and processing of raw materials was treated as manufacture on the facts found, so the service tax demand framed as business auxiliary service could not stand on that basis. The exemption claim was then tested against the notification conditions, including the requirement relating to payment of appropriate excise duty on the resultant goods. Relief was retained under Notification No. 08/2005-ST, while the benefit of Notification No. 06/2005 was denied on the facts applied. Case-Laws Service Tax Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405385