https://www.taxtmi.com/caselaws?id=790811 A genuine job work arrangement that amounted to manufacture of excisable goods was outside service tax under Renting of Immovable Property Services or Business Auxiliary Service, because the true nature of the transaction governed levy and not the billing form. Reimbursable amounts for power, fuel, water, maintenance and similar expenses were treated as linked to the manufacturing arrangement and were not includible in taxable value as service consideration. Once the demand failed on merits, invocation of the extended period and imposition of penalties also could not survive. The impugned demand was therefore set aside in full, with complete relief from service tax, interest and penalties. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790811 A genuine job work arrangement that amounted to manufacture of excisable goods was outside service tax under Renting of Immovable Property Services or Business Auxiliary Service, because the true nature of the transaction governed levy and not the billing form. Reimbursable amounts for power, fuel, water, maintenance and similar expenses were treated as linked to the manufacturing arrangement and were not includible in taxable value as service consideration. Once the demand failed on merits, invocation of the extended period and imposition of penalties also could not survive. The impugned demand was therefore set aside in full, with complete relief from service tax, interest and penalties. Case-Laws Service Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790811