Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Regarding cenvat credit on service tax on rent a cab    *    Constitution of Grievance Redressal Committee    *    Commerce Secretary’s Discussions through DVC with Indian Ambassadors in European Countries on Trade Issues    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Service tax exemption for transportation of life saving medicines    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor – August 24, 2016 – at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri
 
Discussions Forum
Home Forum Service Tax
← Previous Next →

Liability and applicability of excise duty and service tax - Service Tax

#1 Issue Id: - 1507
Dated: 18-9-2009
By:- BAL KRISHAN GARG
Liability and applicability of excise duty and service tax

  • Forum

Respected Rama Krishna Ji, As you have pointed out regarding the activity of A . Here A is doing Job Work only for B and C. Although his work is having exemption under notification 8/2005 as the notification says if the receiver paying excise duty after the process on the goods is completed by A then Service Tax is not liable.Till date A was doing the work for C on which C was paying Excise Duty hence A was not come under service tax provisions .But B approached A for Job Work but the condition is A must be registered under Service Tax .I hope you understand the whole thing . In brief , A is doing job work for c delhi based enterprises and excise paying and B Baddi based enterprises availing exemption under excise duty approached A for job work provided A must get registration under ser.tax. here A has to billing to B and C . My querry is as the B is not assessable under excise law and ultimately will not pay excise duty on the goods processed by A will attract Service Tax and C is assessable under excise duty and pay the excise duty on the goods processed by A hence A is exempt from service tax as per my understanding .I need further clarification in the matter so necesswary steps may be taken . Thanks BAL KRISHAN GARG

Post Reply

Posts / Replies

 

#2 Dated: 19-9-2009
By:- Rama Krishana

I believe that I understood the query, but the difference is that you are trying apply the exemption notification first, whereas I apply the statutory provisions first and if required the exemption notification. Where the nature of processing is of excisable goods, the activity is not taxable under service tax at all and therefore notification no. 8/2005 is not applicable at all. Yes, if the activity undertaken by the job worker A is not in the nature of manufacturing of excisable goods, he would be liable to pay service tax. So, it is suggested that you decide that what is the nature of activity undertaken by the A?


Post Reply



 

← Previous Next →
what is new what is new

Advanced Search

Latest Updates

Forum

Featured

Experts

More Options

Communication




|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version