https://www.taxtmi.com/caselaws?id=773471 CESTAT Bangalore held that the appellant was entitled to service tax exemption under Notification 08/2005-ST for job work activities. The tribunal found that prior to amendment on 16.06.2005, production of goods for clients did not constitute taxable "Business Auxiliary Service." Post-amendment, though such activities became taxable, they remained exempt under the notification when job-worked goods were returned to clients for manufacturing final goods cleared on duty payment. Revenue's appeal was dismissed as no service tax liability arose, consequently eliminating interest and penalty obligations. en-us Tue, 08 Apr 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773471 CESTAT Bangalore held that the appellant was entitled to service tax exemption under Notification 08/2005-ST for job work activities. The tribunal found that prior to amendment on 16.06.2005, production of goods for clients did not constitute taxable "Business Auxiliary Service." Post-amendment, though such activities became taxable, they remained exempt under the notification when job-worked goods were returned to clients for manufacturing final goods cleared on duty payment. Revenue's appeal was dismissed as no service tax liability arose, consequently eliminating interest and penalty obligations. Case-Laws Service Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773471