https://www.taxtmi.com/caselaws?id=466633 Tribunal clarifies that machining/job work constituting manufacture by a contractor does not fall within the taxable category of business auxiliary service described as production or processing for or on behalf of a client; where processed goods are returned to the principal manufacturer and have borne duty at the principal's end, the activity is treated as job work/manufacture rather than a three party auxiliary service. The Tribunal applied the exemption conditions in Notification No. 8/2005 S.T. to these facts, held the service tax demand unsustainable, set aside the impugned order and allowed the appeal. en-us Thu, 23 Jan 2025 00:00:00 +0530 Sat, 14 Feb 2026 20:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466633 Tribunal clarifies that machining/job work constituting manufacture by a contractor does not fall within the taxable category of business auxiliary service described as production or processing for or on behalf of a client; where processed goods are returned to the principal manufacturer and have borne duty at the principal's end, the activity is treated as job work/manufacture rather than a three party auxiliary service. The Tribunal applied the exemption conditions in Notification No. 8/2005 S.T. to these facts, held the service tax demand unsustainable, set aside the impugned order and allowed the appeal. Case-Laws Service Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466633