https://www.taxtmi.com/caselaws?id=786818 The article addresses whether contract processing amounted to manufacture rather than a taxable service, concluding that where the contractor performed processing under the principal's specifications using its labour and facilities while the principal supplied inputs and discharged excise on final clearance, the activity is treated as manufacture and falls within the negative-list/exemption framework; consequently a service-tax demand for Business Support Services, and related interest, penalty and extended-period invocation, are unsustainable and should be set aside absent positive suppression. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786818 The article addresses whether contract processing amounted to manufacture rather than a taxable service, concluding that where the contractor performed processing under the principal's specifications using its labour and facilities while the principal supplied inputs and discharged excise on final clearance, the activity is treated as manufacture and falls within the negative-list/exemption framework; consequently a service-tax demand for Business Support Services, and related interest, penalty and extended-period invocation, are unsustainable and should be set aside absent positive suppression. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786818