Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 3 - AT - Service TaxService Tax on Job Working Activity - whether the job work activity undertaken by the assessee during the period of dispute would constitute a business auxiliary service within the meaning of this service as defined under Section 65 (19) of the Finance Act, 1994 - job work of manufacturing alcohol-based perfumes and pharmaceutical products for various input suppliers. Held that: manufacture and excisable goods are two independent concepts and that it is not necessary that a process amounting to manufacture within the meaning of section 2 (f) should always result in emergence of an excisable goods and vice versa - Whether a process would amount to manufacture within the meaning of section 2 (f) has to be seen independently - It is a settled law that when a definition from an Act is transposed into another Act, it is as if the said definition is physically written into the borrowing Act without any reference to the context of such definition in the Act from which it is being borrowed. It is the words of that definition, which is imported into the borrowing Act and not the scope of the first Act and the context in which such definition is used in the first Act.- it was decided that if the CBU undertakes complete process of manufacture of alcoholic beverage under the contract bottling arrangement as described above then such activity would not fall under the taxable service, namely the BAS - Decided in favor of assessee
|