https://www.taxtmi.com/caselaws?id=781870 CESTAT Kolkata held that the heat treatment carried out by the appellant on parts supplied by a principal amounts to manufacture and therefore cannot be classified as Business Auxiliary Service. As excise duty was already paid on the final products including job work charges, no service tax was leviable. The appellant was also found eligible for exemption under N/N. 8/2005-ST as amended, since all conditions of the notification were satisfied. On the grounds of revenue neutrality and the purely interpretational nature of the issue, invocation of the extended period was held unsustainable. The service tax demand, interest, and penalties were set aside, and the appeal was allowed. en-us Fri, 17 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781870 CESTAT Kolkata held that the heat treatment carried out by the appellant on parts supplied by a principal amounts to manufacture and therefore cannot be classified as Business Auxiliary Service. As excise duty was already paid on the final products including job work charges, no service tax was leviable. The appellant was also found eligible for exemption under N/N. 8/2005-ST as amended, since all conditions of the notification were satisfied. On the grounds of revenue neutrality and the purely interpretational nature of the issue, invocation of the extended period was held unsustainable. The service tax demand, interest, and penalties were set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781870