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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: -
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document

Odisha Mining Corporation Ltd vs Bhubaneshwar-Ii on 5 August, 2025

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: -
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document

Khatau Narbheram & Co vs Bhubaneshwar-Ii on 21 November, 2025

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 Page 9 of 10 Appeal No.: E/76180/2016-DB to 'manufacture'. For the sake of ready reference, paragraphs 6 and 7 of the said order are reproduced below: -
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document
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