https://www.taxtmi.com/caselaws?id=30103 Powder coating of furniture, panel boards and other metallic items on a job-work basis was treated as processing that did not amount to manufacture, so the activity remained liable to service tax under Business Auxiliary Services after the 16.6.2005 amendment covering production or processing for clients where manufacture is absent. For recomputation, the value of goods and materials sold to customers had to be excluded under Notification No. 29/2007, subject to verification of the admissible exclusion. Penalty was held unwarranted because the dispute turned on interpretation of law, and fresh quantification was directed on that basis. en-us Thu, 03 Jan 2008 00:00:00 +0530 Thu, 07 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30103 Powder coating of furniture, panel boards and other metallic items on a job-work basis was treated as processing that did not amount to manufacture, so the activity remained liable to service tax under Business Auxiliary Services after the 16.6.2005 amendment covering production or processing for clients where manufacture is absent. For recomputation, the value of goods and materials sold to customers had to be excluded under Notification No. 29/2007, subject to verification of the admissible exclusion. Penalty was held unwarranted because the dispute turned on interpretation of law, and fresh quantification was directed on that basis. Case-Laws Service Tax Thu, 03 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30103