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2018 (5) TMI 1676 - AT - Service TaxJob work - Demand of service tax - Manufacturing activity or not - appellant are undertaking rubber backing and rubber edging of polypropylene carpets on job work basis - whether the activity carried out by the appellant amounts to manufacture as defined under Section 2(f) of the Central Excise Act, 1944? - Held that:- The appellant is undertaking the work of rubber backing and edging and also using the polypropylene sheet supplied by the principal-manufacturer which amounts to manufacture of rubber mats falling under Tariff Heading 4016 9100 - also, appellant is paying the VAT on the product. Demand set aside - appeal allowed - decided in favor of appellant.
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