https://www.taxtmi.com/caselaws?id=763559 CESTAT New Delhi held that appellant's job work activities constituted manufacture rather than business auxiliary services. Appellant processed forged blastings into gear components for principal manufacturer, creating distinct products with new characteristics through cutting, deburring, and broaching processes. The tribunal found these operations resulted in manufacture under Section 2(f) of Central Excise Act, as new products with distinguishable identity emerged. Service tax demand was set aside since no taxable services were provided. Extended limitation period was wrongly invoked as no suppression occurred. Appeal allowed. en-us Thu, 19 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 08:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763559 CESTAT New Delhi held that appellant's job work activities constituted manufacture rather than business auxiliary services. Appellant processed forged blastings into gear components for principal manufacturer, creating distinct products with new characteristics through cutting, deburring, and broaching processes. The tribunal found these operations resulted in manufacture under Section 2(f) of Central Excise Act, as new products with distinguishable identity emerged. Service tax demand was set aside since no taxable services were provided. Extended limitation period was wrongly invoked as no suppression occurred. Appeal allowed. Case-Laws Service Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763559