https://www.taxtmi.com/caselaws?id=441875 The Tribunal held that the appellant, engaged in manufacturing drugs as a loan licensee, was not liable to pay service tax under the category of business auxiliary service. The manufacturing activity of drugs on behalf of the principal was deemed an excisable activity and not taxable under business auxiliary service, as it fell under the definition of "manufacture" per the Central Excise Act. The demand for service tax was found to be based on an incorrect understanding of the law, and the Tribunal set aside the demand, allowing the appeal with consequential relief. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441875 The Tribunal held that the appellant, engaged in manufacturing drugs as a loan licensee, was not liable to pay service tax under the category of business auxiliary service. The manufacturing activity of drugs on behalf of the principal was deemed an excisable activity and not taxable under business auxiliary service, as it fell under the definition of "manufacture" per the Central Excise Act. The demand for service tax was found to be based on an incorrect understanding of the law, and the Tribunal set aside the demand, allowing the appeal with consequential relief. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441875