https://www.taxtmi.com/caselaws?id=796650 Electroplating job work was described as converting goods into a finished article and therefore as manufacture, which falls outside business auxiliary service. The notes state that exemption under Notification No. 8/2005-ST may also apply to goods produced on behalf of a client because Notification No. 24/2003-CE is conditional rather than unconditional. They further record that the Revenue withdrew its Supreme Court appeal owing to low monetary value, and the appeal was dismissed as not pressed. en-us Wed, 05 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796650 Electroplating job work was described as converting goods into a finished article and therefore as manufacture, which falls outside business auxiliary service. The notes state that exemption under Notification No. 8/2005-ST may also apply to goods produced on behalf of a client because Notification No. 24/2003-CE is conditional rather than unconditional. They further record that the Revenue withdrew its Supreme Court appeal owing to low monetary value, and the appeal was dismissed as not pressed. Case-Laws Service Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796650