https://www.taxtmi.com/caselaws?id=755330 CESTAT Chandigarh allowed the appeal by remand in a case involving classification of timber seasoning services. The tribunal held that seasoning of timber became taxable only from 16.06.2005 when business auxiliary service definition was amended, not from 10.09.2004 as confirmed by Commissioner (Appeals). The demand of Rs. 3,37,719 for period 10.09.2004 to 31.03.2006 was incorrectly confirmed for pre-amendment period, entitling appellant to reduction of Rs. 2,09,427 and potential refund. Matter remanded to Original Authority for fresh quantification from 16.06.2005, considering SSI exemption under N/N. 6/2005-ST and cum-tax benefits. en-us Tue, 09 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755330 CESTAT Chandigarh allowed the appeal by remand in a case involving classification of timber seasoning services. The tribunal held that seasoning of timber became taxable only from 16.06.2005 when business auxiliary service definition was amended, not from 10.09.2004 as confirmed by Commissioner (Appeals). The demand of Rs. 3,37,719 for period 10.09.2004 to 31.03.2006 was incorrectly confirmed for pre-amendment period, entitling appellant to reduction of Rs. 2,09,427 and potential refund. Matter remanded to Original Authority for fresh quantification from 16.06.2005, considering SSI exemption under N/N. 6/2005-ST and cum-tax benefits. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755330