https://www.taxtmi.com/caselaws?id=34272 The appellants, M/s. Auto Coats, Coimbatore, were engaged in activities like power coating, bending, and drilling of components from 10.9.2004 to 31.5.2005. The Tribunal held that their activities did not constitute Business Auxiliary Service (BAS) during that period as they were not performed on behalf of another person. The demand for service tax and penalties under the Finance Act, 1994, were deemed unsustainable. The impugned order was set aside, and the appeal was allowed in favor of the appellants. This case emphasizes the importance of adhering to specific legal provisions and definitions to determine tax liability accurately. en-us Mon, 06 Apr 2009 00:00:00 +0530 Wed, 09 Sep 2009 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34272 The appellants, M/s. Auto Coats, Coimbatore, were engaged in activities like power coating, bending, and drilling of components from 10.9.2004 to 31.5.2005. The Tribunal held that their activities did not constitute Business Auxiliary Service (BAS) during that period as they were not performed on behalf of another person. The demand for service tax and penalties under the Finance Act, 1994, were deemed unsustainable. The impugned order was set aside, and the appeal was allowed in favor of the appellants. This case emphasizes the importance of adhering to specific legal provisions and definitions to determine tax liability accurately. Case-Laws Service Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34272