https://www.taxtmi.com/caselaws?id=768460 CESTAT Chandigarh held that embroidery of textiles constitutes manufacturing activity, not service, based on CBIC letter dated 15th July 2011 clarifying embroidery work amounts to manufacture and falls outside Business Auxiliary Service purview. The appellant's embroidery activity qualified for exemption under Entry No.30(ii)(a) of Mega Exemption N/N. 25/2012-ST. Service tax demand based solely on Form 26AS without examining actual business activity was deemed improper. Extended period invocation based merely on differences between Form 26AS and ST-3 returns was unjustified. Appeal allowed, impugned order set aside. en-us Mon, 07 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768460 CESTAT Chandigarh held that embroidery of textiles constitutes manufacturing activity, not service, based on CBIC letter dated 15th July 2011 clarifying embroidery work amounts to manufacture and falls outside Business Auxiliary Service purview. The appellant's embroidery activity qualified for exemption under Entry No.30(ii)(a) of Mega Exemption N/N. 25/2012-ST. Service tax demand based solely on Form 26AS without examining actual business activity was deemed improper. Extended period invocation based merely on differences between Form 26AS and ST-3 returns was unjustified. Appeal allowed, impugned order set aside. Case-Laws Service Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768460