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Service Tax on Tailoring Activity

Service Tax - Started By: - Prakash Gupta - Dated:- 15-7-2016 Last Replied Date:- 19-7-2016 - Dear All,I have following queries on tailoring activity :1. In case where fabric is supplied and stitched by the tailor, whether this activity is manufacturing or service ? In whatever applicable case what would be the rate of the Tax ?2. What would be the tax applicability in case case where fabric is supplied by the customer and stitched by the tailor?Thanks,Best,Pankaj Singh - Reply By KASTURI SETHI .....

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xable unless covered by Mega Exemption Notification or Negative list or specifically covered by any Notification. Thanks. - Reply By CS SANJAY MALHOTRA - The Reply = Rightly said Mr. Ganeshan ji. Furthermore the same can be exempted if the assessee proves that the same is carried out as an Intermediate production process as Job work in relation to Textile Processing. (Sr. No. 30 of Notification No. 25/2012-ST dated 20.06.2012) - Reply By Ganeshan Kalyani - The Reply = Sri Sanjay Sir Thanks. - Re .....

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HIGH COURT on 15.010.2012. further as replied by Mr. Kasturi Sethi No central excise duty on tailoring as per the board TRU circular dated 29.02.2016 (Para 3.1.2). So on the basis of the above should i conclude as stitching is out of the ambit of the service tax since it amount to manufacture and no excise duty will be leviable as it is specifically exempted by board circular. Thanks, Best, Pankaj Singh - Reply By KASTURI SETHI - The Reply = Sh.Prakash Gupta Ji, Thanks for deep study. I really .....

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