https://www.taxtmi.com/caselaws?id=750669 CESTAT Kolkata held that processing activities of cutting, grinding, drilling and machining of forged black wheels/axles supplied by steel plant constituted manufacturing rather than business auxiliary service. The tribunal relied on precedent establishing that shifting and transportation of materials within plant premises does not fall under taxable cargo handling services. Since the appellant performed manufacturing activities on job work basis and goods suffered duty at principal manufacturer level, service tax demand under business auxiliary service category was unsustainable. Appeal allowed, impugned order set aside. en-us Wed, 06 Mar 2024 00:00:00 +0530 Wed, 27 Mar 2024 18:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750669 CESTAT Kolkata held that processing activities of cutting, grinding, drilling and machining of forged black wheels/axles supplied by steel plant constituted manufacturing rather than business auxiliary service. The tribunal relied on precedent establishing that shifting and transportation of materials within plant premises does not fall under taxable cargo handling services. Since the appellant performed manufacturing activities on job work basis and goods suffered duty at principal manufacturer level, service tax demand under business auxiliary service category was unsustainable. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750669