https://www.taxtmi.com/caselaws?id=771552 CESTAT Kolkata held that service tax demand under Business Support Services for processing/manufacturing activities was not sustainable. The appellant's processing activities for another company were covered by exemption notifications (8/2005-ST and 25/2012-ST) which exempt service tax on production/processing that doesn't constitute manufacture, provided excise duty is paid by principal manufacturer. Following precedent in Winsor Fashion Private Limited case with similar facts and invoicing patterns, the tribunal set aside the demand order and penalty, allowing the appeal with consequential relief. en-us Mon, 21 Apr 2025 00:00:00 +0530 Sat, 24 May 2025 11:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771552 CESTAT Kolkata held that service tax demand under Business Support Services for processing/manufacturing activities was not sustainable. The appellant's processing activities for another company were covered by exemption notifications (8/2005-ST and 25/2012-ST) which exempt service tax on production/processing that doesn't constitute manufacture, provided excise duty is paid by principal manufacturer. Following precedent in Winsor Fashion Private Limited case with similar facts and invoicing patterns, the tribunal set aside the demand order and penalty, allowing the appeal with consequential relief. Case-Laws Service Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771552