https://www.taxtmi.com/caselaws?id=777108 Generation of electricity for captive use was treated as manufacture because electricity is goods for section 2(f) of the Central Excise Act, so the activity fell outside Business Auxiliary Service. The pre-16.06.2005 and post-16.06.2005 wording of the Business Auxiliary Service definition did not sustain tax on the arrangement, because the later expansion of taxable language was prospective and the two-party setup did not amount to production on behalf of a client in the taxable sense. The demand was also barred by limitation, as the Department already knew the facts and extended-period suppression was not justified. Service tax, interest, and penalties were therefore unsustainable. en-us Tue, 22 Jul 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777108 Generation of electricity for captive use was treated as manufacture because electricity is goods for section 2(f) of the Central Excise Act, so the activity fell outside Business Auxiliary Service. The pre-16.06.2005 and post-16.06.2005 wording of the Business Auxiliary Service definition did not sustain tax on the arrangement, because the later expansion of taxable language was prospective and the two-party setup did not amount to production on behalf of a client in the taxable sense. The demand was also barred by limitation, as the Department already knew the facts and extended-period suppression was not justified. Service tax, interest, and penalties were therefore unsustainable. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777108