https://www.taxtmi.com/caselaws?id=426300 LPG bottling into cylinders, together with segregation, sealing, de-shaping, spraying of pesticides and disposal of muck, was treated as manufacture because the process was technically complex, made the product marketable and fit for domestic use, and was specifically supported by the statutory definition of manufacture of gas and the Chapter 27 notes. On that basis, the demand under packaging service was not sustainable. The works contract demand was not displaced on limitation, but the penalty was waived in view of the circumstances and the self-assessment context. en-us Wed, 10 Aug 2022 00:00:00 +0530 Sat, 13 Aug 2022 08:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426300 LPG bottling into cylinders, together with segregation, sealing, de-shaping, spraying of pesticides and disposal of muck, was treated as manufacture because the process was technically complex, made the product marketable and fit for domestic use, and was specifically supported by the statutory definition of manufacture of gas and the Chapter 27 notes. On that basis, the demand under packaging service was not sustainable. The works contract demand was not displaced on limitation, but the penalty was waived in view of the circumstances and the self-assessment context. Case-Laws Service Tax Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426300