https://www.taxtmi.com/caselaws?id=753786 CESTAT Kolkata held that strapping services provided by appellant to steel manufacturers constituted job work exempt under Notification No. 8/2005 dated 01/03/2005, not taxable business auxiliary services. The appellant supplied steel strips on excise duty payment, then contracted to strap steel rolls at buyers' premises for service charges. Since ultimate goods were cleared by clients paying excise duty, the activity qualified for exemption. Extended period demand was set aside due to limitation as appellant bonafidely believed exemption applied and regularly filed returns. Appeal allowed. en-us Fri, 17 May 2024 00:00:00 +0530 Tue, 11 Jun 2024 07:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753786 CESTAT Kolkata held that strapping services provided by appellant to steel manufacturers constituted job work exempt under Notification No. 8/2005 dated 01/03/2005, not taxable business auxiliary services. The appellant supplied steel strips on excise duty payment, then contracted to strap steel rolls at buyers' premises for service charges. Since ultimate goods were cleared by clients paying excise duty, the activity qualified for exemption. Extended period demand was set aside due to limitation as appellant bonafidely believed exemption applied and regularly filed returns. Appeal allowed. Case-Laws Service Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753786