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2018 (11) TMI 675 - AT - Service TaxJob work - Exemption from service tax - Process amounting to manufacture or not - bending, welding, buffing or hard anodizing - After carrying out the said processes, the intermediate product was sent back to the principal manufacturer to carry out further processes on the said product - Held that:- Undisputedly the appellant undertaken the process of bending, welding, buffing etc. on the SS Laser Cut Sheet as prescribed under Section 2(f) of Central Excise Act, 1944 sent by the principal manufacturer for undertaking necessary job-work - Besides, the intermediate product was subjected to further processes at the principal manufacturer’s end to convert it into finished excisable goods - appeal allowed - decided in favor of appellant.
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