Pharma Job Work Held as Manufacturing Activity, Not Renting Service for Service Tax Levy

Teena Labs Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad allowed the appeal filed by M/s Teena Labs Ltd against the Order-in-Original dated 28.02.2013 concerning levy of service tax on activities undertaken for M/s Aurobindo Pharma Ltd (APL). The appellant was engaged in manufacture of bulk drugs and formulations and had entered into a job work agreement with APL for manufacturing products at the appellant’s facility. Under the agreement, the appellant received fixed conversion charges of Rs.23 lakhs per month...