https://www.taxtmi.com/caselaws?id=773935 Job work of pickling and oiling hot rolled coils for principal manufacturers was treated as non-taxable where the processed goods were made from client-supplied inputs and returned for use in manufacturing dutiable final products, bringing the activity within the relevant service tax exemptions under Notification No. 8/2005-Service Tax and the Mega Exemption under Notification No. 25/2012-S.T. The process was also covered by Chapter Note 6 to Chapter 72 of the Central Excise Tariff Act, 1985, which deems pickling and oiling of goods under heading 7208 to be manufacture. On that basis, the same activity could not be subjected to service tax as a service, and the demand, interest, and penalties were not sustainable. en-us Tue, 17 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773935 Job work of pickling and oiling hot rolled coils for principal manufacturers was treated as non-taxable where the processed goods were made from client-supplied inputs and returned for use in manufacturing dutiable final products, bringing the activity within the relevant service tax exemptions under Notification No. 8/2005-Service Tax and the Mega Exemption under Notification No. 25/2012-S.T. The process was also covered by Chapter Note 6 to Chapter 72 of the Central Excise Tariff Act, 1985, which deems pickling and oiling of goods under heading 7208 to be manufacture. On that basis, the same activity could not be subjected to service tax as a service, and the demand, interest, and penalties were not sustainable. Case-Laws Service Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773935