https://www.taxtmi.com/caselaws?id=439214 Sterilization of packed goods received on job-work could fall within Notification No. 8/2005-S.T. because the exemption was not limited to raw materials alone; packed goods treated as semi-finished goods were covered where production or processing was done on behalf of a client and the goods were returned for use in manufacture. The notification's explanation showed that the process need only complete part or whole of production, and a subsequent manufacture by the client was not a necessary condition. The Board clarification dealt with taxability of the service, not exemption eligibility, so it did not defeat the claim. The service tax demand was therefore not sustainable. en-us Mon, 19 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439214 Sterilization of packed goods received on job-work could fall within Notification No. 8/2005-S.T. because the exemption was not limited to raw materials alone; packed goods treated as semi-finished goods were covered where production or processing was done on behalf of a client and the goods were returned for use in manufacture. The notification's explanation showed that the process need only complete part or whole of production, and a subsequent manufacture by the client was not a necessary condition. The Board clarification dealt with taxability of the service, not exemption eligibility, so it did not defeat the claim. The service tax demand was therefore not sustainable. Case-Laws Service Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439214