https://www.taxtmi.com/caselaws?id=446439 Processing waste PET bottles into PET flakes was treated as manufacture, not a taxable Business Auxiliary Service, because the activity resulted in a distinct exempt product and the contrary revenue case did not dislodge the adjudicating authority's factual and classification findings. The exemption under Notification No. 8/2005-ST was also maintained, as the revenue failed to prove that the principal manufacturer's final goods were cleared at nil duty or without payment of appropriate duty after 08.05.2012. On that evidentiary record, the exemption could not be denied and the assessee remained entitled to relief. en-us Fri, 17 Nov 2023 00:00:00 +0530 Tue, 05 Dec 2023 07:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446439 Processing waste PET bottles into PET flakes was treated as manufacture, not a taxable Business Auxiliary Service, because the activity resulted in a distinct exempt product and the contrary revenue case did not dislodge the adjudicating authority's factual and classification findings. The exemption under Notification No. 8/2005-ST was also maintained, as the revenue failed to prove that the principal manufacturer's final goods were cleared at nil duty or without payment of appropriate duty after 08.05.2012. On that evidentiary record, the exemption could not be denied and the assessee remained entitled to relief. Case-Laws Service Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446439