https://www.taxtmi.com/caselaws?id=786861 Machining/job-work on forged wheels performed solely between the contractor and the principal does not constitute a taxable Business Auxiliary Service; the Tribunal applied precedent distinguishing production or processing for only two parties from BAS and set aside the service-tax demand. For services after 16-06-2005, where raw materials were supplied by the client and processed goods were returned for use in dutiable manufacture with end-use evidence, the exemption under Notification No. 8/2005-S.T. was held available. Concurrently, the penalty against the company official, being contingent on the confirmed demand, was also set aside. en-us Thu, 18 Sep 2025 00:00:00 +0530 Sat, 21 Feb 2026 09:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786861 Machining/job-work on forged wheels performed solely between the contractor and the principal does not constitute a taxable Business Auxiliary Service; the Tribunal applied precedent distinguishing production or processing for only two parties from BAS and set aside the service-tax demand. For services after 16-06-2005, where raw materials were supplied by the client and processed goods were returned for use in dutiable manufacture with end-use evidence, the exemption under Notification No. 8/2005-S.T. was held available. Concurrently, the penalty against the company official, being contingent on the confirmed demand, was also set aside. Case-Laws Service Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786861