Home Highlights November 2018 Year 2018 This

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1. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

2. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

3. Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited...

4. Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not – Service...

5. Business Auxiliary Service - Job Work - Activity of powder coating and chrome plating - the processes undertaken by the appellant amounts to manufacture - not liable to...

6. Job Work - Business auxiliary services - Manufacture - Whether the conversion of pipes/tubes by undertaking the processes by the appellants amounts to manufacture or not...

7. Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not...

8. Business auxiliary service - chilling facilities - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to...

9. Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted...

10. Job-Work - liability to pay service tax - job-worker or principal - activity of manufacture undertaken by the job-workers, availing exemption under Notification - since...

11. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

12. Exemption from job-work - intermediate process - services of cutting of fabric according to the pre-determined shapes, sizes, specifications as designed, on job work...

13. Process amounting to manufacture or not - activity of aerosol packing of products on job work basis - the process undertaken by the job worker would not amount to...

14. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

15. Business Auxiliary Service - job work - polishing the utensils - Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its...