https://www.taxtmi.com/caselaws?id=443186 The Tribunal held that the appellant's machining work on forged wheels does not qualify as "Business Auxiliary Service" (BAS) for service tax purposes as there is no involvement of a third party. The appellant was granted exemption under Notification No. 8/2005 for the period after 16.06.2005 as the processed scrap was returned to the client for manufacturing dutiable steel products. Additionally, the demand for shifting, transportation, loading, and unloading services within the client's plant was deemed unsustainable. The appellant's appeal was allowed, providing consequential relief, while the Revenue's appeal was rejected. en-us Mon, 11 Sep 2023 00:00:00 +0530 Tue, 19 Sep 2023 08:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443186 The Tribunal held that the appellant's machining work on forged wheels does not qualify as "Business Auxiliary Service" (BAS) for service tax purposes as there is no involvement of a third party. The appellant was granted exemption under Notification No. 8/2005 for the period after 16.06.2005 as the processed scrap was returned to the client for manufacturing dutiable steel products. Additionally, the demand for shifting, transportation, loading, and unloading services within the client's plant was deemed unsustainable. The appellant's appeal was allowed, providing consequential relief, while the Revenue's appeal was rejected. Case-Laws Service Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443186