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NEGATIVE LIST OF SERVICES PROCESSES AMOUNTING TO MANUFACTURE

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 11-9-2015 Last Replied Date:- 14-9-2015 - Any process that amount to manufacture or production of goods is included in the negative list. This expression has also been defined in clause (40) of section 65B inserted by the Finance Act, 2012. Though the words production or manufacture are not separately defined in clause 40, the expression as a whole has been provided and defined. Accordingly, process amounting to manufacture or production of goods .....

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e Duties) Act, 1955. Amendment made by Finance Act, 2013 (w.e.f. 10.05.2013) Finance Act, 2013 has amended the definition of process amounting to manufacture or production of goods under section 65B(40) so as to include in its scope the process on which duties of excise are leviable under the Medicinal and Toilet preparations (Excise Duties) Act, 1955. Thus, w.e.f. 10.05.2013, all such processes on which excise duty is leviable under Medicinal and Toilet Preparations (Excise Duties) Act, 1999 sh .....

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r human consumption) for a consideration. Alcoholic liquor meant for industrial use or for any other purpose shall still be covered under negative list (e.g. industrial spirits etc). Certain specified job works/production processes are exempt from Service Tax vide Entry No. 30 of exemption Notification No. 25/2012-ST. To give effect to the exclusion of processes in relation to alcoholic liquor from negative list, exemption under Notification No. 25/2012-ST has also been amended to exclude exempt .....

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