https://www.taxtmi.com/caselaws?id=801551 Post-negative-list classification of manufacturing job work as business auxiliary service is unsustainable where plastic granules are converted into distinct marketable PET bottles and jars. The process constitutes manufacture under the Central Excise Act and falls within the manufacture-related negative-list exclusion from service tax. A service-tax exemption notification applicable to taxable services does not govern the manufacturing activity, while the area-based excise exemption remains relevant. Extended limitation requires evidence of intent to evade tax; without such evidence, it cannot validate a demand. en-us Tue, 29 Sep 2026 00:00:00 +0530 Fri, 23 Oct 2026 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801551 Post-negative-list classification of manufacturing job work as business auxiliary service is unsustainable where plastic granules are converted into distinct marketable PET bottles and jars. The process constitutes manufacture under the Central Excise Act and falls within the manufacture-related negative-list exclusion from service tax. A service-tax exemption notification applicable to taxable services does not govern the manufacturing activity, while the area-based excise exemption remains relevant. Extended limitation requires evidence of intent to evade tax; without such evidence, it cannot validate a demand. Case-Laws Service Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801551