Jindal Steel And Power Ltd vs Rourkela on 21 January, 2026
Appeal No.: E/75664/2016-DB
12.1. We find that in the case of Hind Metals &
Industries Pvt. Ltd. v. Commissioner of C.Ex.,
Cus. and S.T., Bhubaneswar-II [2018 (10)
G.S.T.L. 547 (Tri. Kolkata)], this Tribunal has
held that the said activity is liable to Service
Tax and does not amount to 'manufacture'. For
the sake of ready reference, paragraphs 6 and
7 of the said order are reproduced below: -