https://www.taxtmi.com/caselaws?id=756311 CESTAT Ahmedabad ruled in favor of appellant regarding classification of services during April 2015-June 2017. The tribunal held that arrangement between appellant and another company did not constitute management, maintenance or repair services, but rather production of excisable goods. Following precedent from Gujarat Insecticides Ltd case, CESTAT determined the activity was production-based, not service provision. The 2015 agreement was substantially similar to earlier agreements previously decided favorably. Since matter was no longer res integra and services were not classified as management/maintenance/repair services, the demand was unsustainable. Appeal allowed. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756311 CESTAT Ahmedabad ruled in favor of appellant regarding classification of services during April 2015-June 2017. The tribunal held that arrangement between appellant and another company did not constitute management, maintenance or repair services, but rather production of excisable goods. Following precedent from Gujarat Insecticides Ltd case, CESTAT determined the activity was production-based, not service provision. The 2015 agreement was substantially similar to earlier agreements previously decided favorably. Since matter was no longer res integra and services were not classified as management/maintenance/repair services, the demand was unsustainable. Appeal allowed. Case-Laws Service Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756311