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2017 (9) TMI 80 - AT - Service TaxService of Commission Agent - job work of Cutting - taxability - Held that: - service as Commission Agent, has been exempted by N/N. 13/2003-S.T. - credit notes relates to relates to April, May and June and as such, are covered by the exemption notification - demand set aside. Cutting charges - Held that: - In terms of Section 65(19) ‘Business Auxiliary Services’ does not include any activity that amounts to ‘manufacture’ within the meaning of Section 2(f) of Central Excise Act, 1944. As such, we find no justification to the service tax liability on such activities. Appeal allowed - decided in favor of appellant.
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