Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

means a process on which duties of excise are leviable under section 3 of the Central Excise Act, 1944 or any process amounting to manufacture of alcoholic liquors for human consumption, opium, Indian hemp and other narcotic drugs and narcotics on wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

all also be covered under negative list and no Service Tax would be levied. However, Service Tax shall be leviable on such process between 1.7.2012 and 9.5.2013. Amendment made by Finance Act, 2015 (w.e.f. 1-6-2015) Finance Act, 2015 has amended the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion to intermediate production processes/job works in relation to alcoholic liquor meant for human consumption. It may, however, be noted that manufacture of liquor meant for human consumption is subject to state excise duties and not Central Excise .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of goods [section 66D (f)] is being pruned to exclude any service by way of carrying out any processes for production or manufacture of alcoholic liquor for human consumption. Consequently, Service Tax shall be levied on contract manufacturing/job w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f)], with a consequential amendment in S. No. 30 of notification No. 25/12- ST, to exclude intermediate production of alcoholic liquor for human consumption from its ambit. - Reply By Debtosh Dey - The Reply = Processing of newspapers, journals & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version