https://www.taxtmi.com/caselaws?id=408130 The Tribunal determined that the conversion of whole spices into powder form constitutes 'manufacture' under the Central Excise Act, 1944, as it results in a distinct product with marketability. Consequently, these activities are exempt from service tax under 'business auxiliary service' per Section 65(19) of the Finance Act, 1994. The Registry was directed to present this outcome to the Division Bench for appeal resolution. en-us Tue, 25 May 2021 00:00:00 +0530 Tue, 30 Apr 2024 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408130 The Tribunal determined that the conversion of whole spices into powder form constitutes 'manufacture' under the Central Excise Act, 1944, as it results in a distinct product with marketability. Consequently, these activities are exempt from service tax under 'business auxiliary service' per Section 65(19) of the Finance Act, 1994. The Registry was directed to present this outcome to the Division Bench for appeal resolution. Case-Laws Service Tax Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408130