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2010 (6) TMI 275 - AT - Service TaxService of ‘Erection, Commissioning and Installation’ - appellant engaged in fabrication of structures at site for their clients, which activity amounts to manufacture resulting in emergence of excisable items - no Excise duty is being paid on the same, as the same is exempted in terms of Notification No. 67/1995 - fabrication of various goods at site does not amount to manufacture as has been held in various decisions of the Tribunal like in the case of Dodsal (P.) Ltd. v. CCE 2006 (193) ELT 518 (Trib. - Mum.) and others – Held that: - activity undertaken by the appellant amounts to manufacture in terms of provisions of section 2(f) of Central Excise Act, no service tax, can be levied.
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