https://www.taxtmi.com/caselaws?id=412924 The tribunal allowed the appeal, holding that service tax could not be imposed on fixed job charges as they were part of manufacturing costs already subjected to excise duty. CENVAT credit was permitted for dismantling charges and services linked to manufacturing infrastructure. The tribunal rejected allegations of fact suppression, nullifying the extended limitation period. The decision emphasized that demanding service tax on job charges would lead to double taxation, ensuring revenue neutrality. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 06 Dec 2022 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412924 The tribunal allowed the appeal, holding that service tax could not be imposed on fixed job charges as they were part of manufacturing costs already subjected to excise duty. CENVAT credit was permitted for dismantling charges and services linked to manufacturing infrastructure. The tribunal rejected allegations of fact suppression, nullifying the extended limitation period. The decision emphasized that demanding service tax on job charges would lead to double taxation, ensuring revenue neutrality. Case-Laws Service Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412924