https://www.taxtmi.com/caselaws?id=34617 The Tribunal held that electricity production constitutes 'manufacture' under Section 2(f) of the Central Excise Act, exempting the Appellants from Service Tax as 'Business Auxiliary Service.' The Tribunal emphasized that not all inclusive conditions in the definition of 'manufacture' need to be met simultaneously. Relying on legal precedents, the Tribunal concluded that electricity qualifies as a manufactured product, aligning with previous decisions. As no contradictory superior court ruling was presented, the Appellants were deemed not liable for Service Tax, leading to the setting aside of the impugned Order and allowing the Appeals. en-us Thu, 07 May 2009 00:00:00 +0530 Thu, 09 Aug 2018 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34617 The Tribunal held that electricity production constitutes 'manufacture' under Section 2(f) of the Central Excise Act, exempting the Appellants from Service Tax as 'Business Auxiliary Service.' The Tribunal emphasized that not all inclusive conditions in the definition of 'manufacture' need to be met simultaneously. Relying on legal precedents, the Tribunal concluded that electricity qualifies as a manufactured product, aligning with previous decisions. As no contradictory superior court ruling was presented, the Appellants were deemed not liable for Service Tax, leading to the setting aside of the impugned Order and allowing the Appeals. Case-Laws Service Tax Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34617