https://www.taxtmi.com/caselaws?id=445664 Affixing labels, tags and barcodes on footwear supplied by vendors did not make the brand owner the manufacturer for central excise purposes, because the vendors carried out the production activity and the appellant's role was limited to trading, specifications and brand instructions; excise duty could not be fastened on the appellant as a deemed manufacturer. Amounts recovered from vendors as contractual penalties for breach were not consideration for tolerating an act, because the clauses operated as performance safeguards and compensation for non-performance, not as payment for any independent service; service tax was therefore not attracted. The related interest and penalty consequently could not stand. en-us Tue, 14 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445664 Affixing labels, tags and barcodes on footwear supplied by vendors did not make the brand owner the manufacturer for central excise purposes, because the vendors carried out the production activity and the appellant's role was limited to trading, specifications and brand instructions; excise duty could not be fastened on the appellant as a deemed manufacturer. Amounts recovered from vendors as contractual penalties for breach were not consideration for tolerating an act, because the clauses operated as performance safeguards and compensation for non-performance, not as payment for any independent service; service tax was therefore not attracted. The related interest and penalty consequently could not stand. Case-Laws Central Excise Tue, 14 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445664