https://www.taxtmi.com/caselaws?id=759785 CESTAT Kolkata held that appellant's activity of segregating metal and slag, sizing and packaging of Fe-Mn/Fe-Si-Mn/HCFC products constituted manufacturing under Section 2(f) of Central Excise Act, 1944, not business auxiliary service under Service Tax provisions. The tribunal found these processes essential for making products marketable, creating new marketable products that fall within manufacturing definition. Since manufacturing activities are excluded from business auxiliary service definition, Service Tax demand was unsustainable. Consequently, interest and penalty demands also failed. Appeal allowed, impugned order set aside. en-us Tue, 08 Oct 2024 00:00:00 +0530 Wed, 09 Oct 2024 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759785 CESTAT Kolkata held that appellant's activity of segregating metal and slag, sizing and packaging of Fe-Mn/Fe-Si-Mn/HCFC products constituted manufacturing under Section 2(f) of Central Excise Act, 1944, not business auxiliary service under Service Tax provisions. The tribunal found these processes essential for making products marketable, creating new marketable products that fall within manufacturing definition. Since manufacturing activities are excluded from business auxiliary service definition, Service Tax demand was unsustainable. Consequently, interest and penalty demands also failed. Appeal allowed, impugned order set aside. Case-Laws Service Tax Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759785