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

2016 (9) TMI 51 - AUTHORITY FOR ADVANCE RULINGS

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 - .....

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he applicant, benefit of exemption Notification No. 25/2012-ST dated 20.06.2012, as amended, cannot be extended to the applicant applicant not eligible for exemption ruled against applicant. - Ruling No. AAR/ST/ 24 /2016 Application No. AAR/44/ST .....

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cant), a labour contractor, proposes to undertake job work for M/s Nipha Exports (P) Ltd - a manufacturer, on contract basis at the rate of ₹ 2000/- per Jute Loom Machine Assembly at the premises of said M/s Nipha Exports. For this, Agreement d .....

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exemption from payment of Service Tax on job work undertaken inside the factory of the manufacturer as per Notification No. 25/2012-ST dated 20.06.2012, as amended? 3. Notification No. 25/2012-ST dated 20.06.2012, as amended vide Notification No. 06/ .....

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ds excluding alcoholic liquors for human consumption on which appropriate duty is payable by the principal manufacturer; 4. Further, sub- clause 2 (Z) of said notification defines principal manufacturer as under; 2. Definitions - For the purpose of t .....

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