https://www.taxtmi.com/caselaws?id=778508 CESTAT set aside the service tax demand and penalty under s.78 arising from levy based on ITR income for 2015-16. The tribunal found the impugned order rested on assumption and conjecture, and noted bills showed embroidery work constituting manufacturing of goods under CETA, placing the activity outside service-tax levy. Although no documentary proof of excise duty payment was produced, the activity's manufacturing character meant service-tax demand could not be sustained. Appeal allowed; demand and penalty quashed. en-us Tue, 16 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778508 CESTAT set aside the service tax demand and penalty under s.78 arising from levy based on ITR income for 2015-16. The tribunal found the impugned order rested on assumption and conjecture, and noted bills showed embroidery work constituting manufacturing of goods under CETA, placing the activity outside service-tax levy. Although no documentary proof of excise duty payment was produced, the activity's manufacturing character meant service-tax demand could not be sustained. Appeal allowed; demand and penalty quashed. Case-Laws Service Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778508