https://www.taxtmi.com/caselaws?id=768330 CESTAT Kolkata held that appellant's activities of cutting, grinding, drilling, and machining of forged black wheels/axles constitute manufacturing rather than business auxiliary services. Following precedent in Mohata Coal Company case, the tribunal determined these job work activities amount to manufacturing processes, with excise duty liability resting on the principal manufacturer. Service tax demand under business auxiliary services category was unsustainable. The impugned order was set aside and appeal allowed. en-us Thu, 06 Mar 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768330 CESTAT Kolkata held that appellant's activities of cutting, grinding, drilling, and machining of forged black wheels/axles constitute manufacturing rather than business auxiliary services. Following precedent in Mohata Coal Company case, the tribunal determined these job work activities amount to manufacturing processes, with excise duty liability resting on the principal manufacturer. Service tax demand under business auxiliary services category was unsustainable. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768330