Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 59 - AT - Service TaxBAS - Job Work – manufacturing activity – electricity - held that - that it is a settled position of law that “electricity” is manufactured goods - Appellants have manufactured “electricity” which is a manufactured product and have, therefore, satisfied the definition of Section 2 (f) of the Central Excise Act, 1944. Hence, they are not liable to pay any Service Tax under the category of ‘Business Auxiliary Service’
|