https://www.taxtmi.com/caselaws?id=755402 Electroplating of automobile filter components on a job-work basis was treated as manufacture, applying the Tribunal's view and the relevant note to Section XVI. As the process constituted manufacture, the activity fell outside Business Auxiliary Service and did not attract service tax. The assessee was therefore not liable to pay service tax on the electroplating activity. en-us Thu, 11 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 08:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755402 Electroplating of automobile filter components on a job-work basis was treated as manufacture, applying the Tribunal's view and the relevant note to Section XVI. As the process constituted manufacture, the activity fell outside Business Auxiliary Service and did not attract service tax. The assessee was therefore not liable to pay service tax on the electroplating activity. Case-Laws Service Tax Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755402