https://www.taxtmi.com/caselaws?id=786236 Services characterised as supply of labour/manpower were held to constitute job work/fabrication when labour worked within the manufacturing premises and the work resulted in manufacture of excisable goods; such services therefore fall under the exemption at Sl. No. 30(c) of Notification No. 25/2012 and the service tax demand on those services was set aside. Separately, the tribunal found no evidence of concealment or intent to evade tax and declined to invoke the extended period of limitation; accordingly the extended-period demand, and consequential interest and penalty, were also quashed. Appeal allowed with consequential relief. en-us Thu, 05 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786236 Services characterised as supply of labour/manpower were held to constitute job work/fabrication when labour worked within the manufacturing premises and the work resulted in manufacture of excisable goods; such services therefore fall under the exemption at Sl. No. 30(c) of Notification No. 25/2012 and the service tax demand on those services was set aside. Separately, the tribunal found no evidence of concealment or intent to evade tax and declined to invoke the extended period of limitation; accordingly the extended-period demand, and consequential interest and penalty, were also quashed. Appeal allowed with consequential relief. Case-Laws Service Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786236