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2016 (9) TMI 51 - AUTHORITY FOR ADVANCE RULINGS

2016 (9) TMI 51 - AUTHORITY FOR ADVANCE RULINGS - 2016 (45) S.T.R. 479 (A. A. R.) - 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 - Notification No. 12/2012-CE (NT) dated 17.03.2012 Held that: - As the principal manufacturer is availing benefit of exemption Notification No. 12/2012-CE (NT) date .....

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sentative RULING M/s Sarkar & Sen Company (hereinafter also referred to as applicant), 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 dated 12.06.2015 with respect to job contract between the applicant and M/s Nipha Exports (P) Ltd has been submitted by the applicant. 2. The question raised by the ap .....

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rrying out an intermediate production process as job work in relation to (c) any goods 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 this notification, unless the context otherwise requires - 2) principal manufacturer means any person who gets goods manufactured or processed on his own account from .....

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