https://www.taxtmi.com/caselaws?id=415415 The High Court dismissed the appeal filed by the Commissioner of Central Excise against an order confirming a service tax demand on electricity production, treated as "Business Auxiliary Service." The Court upheld that electricity generation constitutes manufacturing activities, excluding it from the scope of Business Auxiliary Service under Section 65(19) of the Finance Act, 1994. Citing precedents and the clear exclusion of manufacturing activities from the service, the Court found no legal basis to overturn the CESTAT's decision, aligning with the established interpretation. en-us Wed, 24 Nov 2021 00:00:00 +0530 Sat, 04 Dec 2021 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415415 The High Court dismissed the appeal filed by the Commissioner of Central Excise against an order confirming a service tax demand on electricity production, treated as "Business Auxiliary Service." The Court upheld that electricity generation constitutes manufacturing activities, excluding it from the scope of Business Auxiliary Service under Section 65(19) of the Finance Act, 1994. Citing precedents and the clear exclusion of manufacturing activities from the service, the Court found no legal basis to overturn the CESTAT's decision, aligning with the established interpretation. Case-Laws Central Excise Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415415