https://www.taxtmi.com/caselaws?id=435787 The Tribunal held that the activities conducted by the appellant for a company did not amount to Management, Maintenance, or Repair services. Even if considered as Business Auxiliary Service, they were exempt under relevant notification as they involved manufacturing excisable goods. The Tribunal concluded the activities constituted manufacturing excisable goods under the Central Excise Act, 1944. Consequently, the demand for service tax was deemed unsustainable. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Fri, 24 Mar 2023 00:00:00 +0530 Tue, 28 Mar 2023 07:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435787 The Tribunal held that the activities conducted by the appellant for a company did not amount to Management, Maintenance, or Repair services. Even if considered as Business Auxiliary Service, they were exempt under relevant notification as they involved manufacturing excisable goods. The Tribunal concluded the activities constituted manufacturing excisable goods under the Central Excise Act, 1944. Consequently, the demand for service tax was deemed unsustainable. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435787