https://www.taxtmi.com/caselaws?id=405385 The Division Bench partially allowed the appeals, recognizing the appellant's activities as "manufacture" and confirming the benefit under Notification No. 08/2005-ST. However, the benefit under Notification No. 06/2005 was denied due to insufficient evidence of the aggregate value of taxable services. Consequently, the impugned orders were partially set aside, aligning with the Division Bench's decision. The judgment clarified service tax implications and conditions for availing specific notification benefits, based on relevant provisions and prior rulings. 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 The Division Bench partially allowed the appeals, recognizing the appellant's activities as "manufacture" and confirming the benefit under Notification No. 08/2005-ST. However, the benefit under Notification No. 06/2005 was denied due to insufficient evidence of the aggregate value of taxable services. Consequently, the impugned orders were partially set aside, aligning with the Division Bench's decision. The judgment clarified service tax implications and conditions for availing specific notification benefits, based on relevant provisions and prior rulings. Case-Laws Service Tax Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405385