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2016 (9) TMI 51 - AAR - Service TaxJob-work on contract basis at the premises of manufacturer - exemption from payment of Service Tax - Notification No. 25/2012-ST dated 20.06.2012 - section 66B of the Finance Act, 1994 – principal manufacturer - sub-clause 2(Z) of said notification - Notification No. 12/2012-CE (NT) dated 17.03.2012 – Held that: - As the principal manufacturer is availing benefit of exemption Notification No. 12/2012-CE (NT) dated 17.03.2012 (S. No. 251) on the manufacture of “Jute Loom Machine” on job work by the applicant, benefit of exemption Notification No. 25/2012-ST dated 20.06.2012, as amended, cannot be extended to the applicant – applicant not eligible for exemption – ruled against applicant.
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