https://www.taxtmi.com/caselaws?id=464892 CESTAT Kolkata held that the appellant's activity of heat treatment on parts used in manufacture of gearboxes amounts to "manufacture" and not "business auxiliary service." Relying on its prior decision in a similar matter, the Tribunal found the facts identical: the heat-treated parts were returned to the principal manufacturer, who cleared the final excisable goods on payment of appropriate Central Excise duty after including heat treatment charges in the assessable value. Consequently, no service tax was payable, the demand was set aside, and no penalty was imposable. The appeal was allowed. en-us Mon, 05 Aug 2024 00:00:00 +0530 Thu, 20 Nov 2025 19:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464892 CESTAT Kolkata held that the appellant's activity of heat treatment on parts used in manufacture of gearboxes amounts to "manufacture" and not "business auxiliary service." Relying on its prior decision in a similar matter, the Tribunal found the facts identical: the heat-treated parts were returned to the principal manufacturer, who cleared the final excisable goods on payment of appropriate Central Excise duty after including heat treatment charges in the assessable value. Consequently, no service tax was payable, the demand was set aside, and no penalty was imposable. The appeal was allowed. Case-Laws Service Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464892