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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Activity manufacture or not - Demand of service tax - onversion ...

Service Tax

November 27, 2013

Activity manufacture or not - Demand of service tax - onversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article amounts to manufacture - AT

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  4. Job work activity - appellant paid serivce tax on such activity - revenue demanded duty of excise considering the same as amounting to manufacture

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  9. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

  10. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

 

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