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Service Tax on Tailoring Activity

Service Tax - Started By: - Prakash Gupta - Dated:- 15-7-2016 Last Replied Date:- 6-7-2017 - 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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able 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. - Rep .....

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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 a .....

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s for penetration into reply as well as query. To error is human. - Reply By CS SANJAY MALHOTRA - The Reply = Dear Friends, firstly as per circular, tailoring is exempted from duty only in case of retail establishments and not for all. Furthermore, activity involved in stitching needs to be seen whether it resulted in new product or alteration On existing product. If finished product comes into existence during tailoring job, it amounts to manufacture or else not. It may qualify as intermediate .....

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op keeper , what would be the rate of the GST ?Thanks,Best, - Reply By KASTURI SETHI - The Reply = Dear Querist, You will get final and confirmed solution by tomorrow evening in this forum. Studying the issue. I hope to solve your problem. - Reply By KASTURI SETHI - The Reply = See reply to Issue ID No.11267 posted by Sh.C.S.Sanjay Malhotra, an authority on GST and all indirect taxes. - Reply By KASTURI SETHI - The Reply = Prior to 1.7.17 stitching of clothes was out of Service Tax net as per Bo .....

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