https://www.taxtmi.com/caselaws?id=443035 The Tribunal upheld the Commissioner's decision that the respondent's activities, including welding and fabrication for ship manufacture, constitute excisable goods manufacturing under Section 2(f) of the Central Excise Act, 1944. As a result, the activities are excluded from Business Auxiliary Service (BAS) and are not subject to service tax. The Tribunal affirmed that Notification No. 8/2005-ST does not apply to these manufacturing activities. The Revenue's appeal was dismissed, confirming that the respondent's activities are not under BAS, regardless of M/s L&T's role as the manufacturer. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 22:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443035 The Tribunal upheld the Commissioner's decision that the respondent's activities, including welding and fabrication for ship manufacture, constitute excisable goods manufacturing under Section 2(f) of the Central Excise Act, 1944. As a result, the activities are excluded from Business Auxiliary Service (BAS) and are not subject to service tax. The Tribunal affirmed that Notification No. 8/2005-ST does not apply to these manufacturing activities. The Revenue's appeal was dismissed, confirming that the respondent's activities are not under BAS, regardless of M/s L&T's role as the manufacturer. Case-Laws Service Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443035