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M/s Sarkar and Sen Company, West Bengal. Versus Commissioner of Service Tax, Kolkata

Job-work on contract basis at the premises of manufacturer - exemption from payment of Service Tax - Notification No. 25/2012-ST dated 20.06.2012 - section 66B of the Finance Act, 1994 principal manufacturer - sub-clause 2(Z) of said notification - Notification No. 12/2012-CE (NT) dated 17.03.2012 Held that - As the principal manufacturer is availing benefit of exemption Notification No. 12/2012-CE (NT) dated 17.03.2012 (S. No. 251) on the manufacture of Jute Loom Machine on job work by the appl....... + More

 

 

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