https://www.taxtmi.com/caselaws?id=758838 Processing of ready mix concrete by a job worker had to be tested under Section 2(f) of the Central Excise Act, 1944 to determine whether it amounted to manufacture; if so, the activity would fall outside Business Auxiliary Service and no service tax could be levied on that footing. The lower authorities had not examined this central question in sufficient detail, so the matter required fresh consideration. The Business Auxiliary Service demand was remitted to the adjudicating authority for a new decision after examining manufacture, while the GTA demand, not being contested, was upheld. en-us Wed, 18 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758838 Processing of ready mix concrete by a job worker had to be tested under Section 2(f) of the Central Excise Act, 1944 to determine whether it amounted to manufacture; if so, the activity would fall outside Business Auxiliary Service and no service tax could be levied on that footing. The lower authorities had not examined this central question in sufficient detail, so the matter required fresh consideration. The Business Auxiliary Service demand was remitted to the adjudicating authority for a new decision after examining manufacture, while the GTA demand, not being contested, was upheld. Case-Laws Service Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758838