https://www.taxtmi.com/caselaws?id=30900 In a service tax dispute over branded goods produced to client specifications, the Tribunal held at the stay stage that the activity appeared to be production for the client and prima facie did not amount to manufacture under the Central Excise Act, 1944. It further noted that the exclusion from Business Auxiliary Service seemed confined to manufacture within that Act, and that the taxable value under section 67 of the Finance Act, 1994 could prima facie include the conversion element. Authorities on bottling and packing were found distinguishable. Complete waiver of pre-deposit was declined, and the applicants were directed to deposit Rs. 50,00,000, with waiver and stay for the balance on compliance. en-us Wed, 23 Jul 2008 00:00:00 +0530 Sun, 23 Nov 2008 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30900 In a service tax dispute over branded goods produced to client specifications, the Tribunal held at the stay stage that the activity appeared to be production for the client and prima facie did not amount to manufacture under the Central Excise Act, 1944. It further noted that the exclusion from Business Auxiliary Service seemed confined to manufacture within that Act, and that the taxable value under section 67 of the Finance Act, 1994 could prima facie include the conversion element. Authorities on bottling and packing were found distinguishable. Complete waiver of pre-deposit was declined, and the applicants were directed to deposit Rs. 50,00,000, with waiver and stay for the balance on compliance. Case-Laws Service Tax Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30900