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2016 (1) TMI 620 - AT - Service TaxJob work - Nature of activity - Manufacturing activity or Mere supply of labour services - Converting Aluminum Ingots to Aluminum casting - The charges for the job work are based on the quantum of production and not against supply of manpower. - Held that:- The activity remains as production on behalf of the client in the factory of the client. In this fact though the appellant was deputing the manpower but services which carried out were job work in the client's factory, the said activity amounts to manufacture, hence, does not fall under category of Manpower Recruitment Services. Since activity of the appellant amounting to manufacture of the goods, even it is not covered under Business Auxiliary Services, as Manufacturing activity stands excluded in the definition to Business Auxiliary Services. Even if it is considered as taxable activity, the same is exempted under Notification No. 8/2005-ST dated 1/3/2005. - Demand set aside - Decided in favor of assessee.
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