https://www.taxtmi.com/caselaws?id=450457 The CESTAT Kolkata held that the appellant's infrastructure support services to manufacturing companies did not constitute a taxable service under service tax provisions. The appellant operated manufacturing facilities using their own labor and premises while raw materials and machinery were provided by the contracting companies. The tribunal determined that since the appellant's activity constituted actual manufacturing rather than mere service provision, and the manufactured goods were already subject to excise duty, no additional service tax liability arose. The revenue's demand was based solely on contractual arrangements without proper examination of the manufacturing nature of operations. The appeal was allowed and impugned orders were set aside. en-us Mon, 04 Mar 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450457 The CESTAT Kolkata held that the appellant's infrastructure support services to manufacturing companies did not constitute a taxable service under service tax provisions. The appellant operated manufacturing facilities using their own labor and premises while raw materials and machinery were provided by the contracting companies. The tribunal determined that since the appellant's activity constituted actual manufacturing rather than mere service provision, and the manufactured goods were already subject to excise duty, no additional service tax liability arose. The revenue's demand was based solely on contractual arrangements without proper examination of the manufacturing nature of operations. The appeal was allowed and impugned orders were set aside. Case-Laws Service Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450457