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Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Demand of service tax - Manufacture of corrugated boxes from ...

Service Tax

April 17, 2014

Demand of service tax - Manufacture of corrugated boxes from craft paper on job work basis - Business Auxiliary services - demand set aside - AT

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  1. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

  2. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  3. Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not – Service...

  4. Business Auxiliary Service - Job Work - Activity of powder coating and chrome plating - the processes undertaken by the appellant amounts to manufacture - not liable to...

  5. Rejection of refund claim - Demand under Business Auxiliary Service - Job work where principal is liable to pay excise duty - not liable to pay service tax - AT

  6. Job Work - Business auxiliary services - Manufacture - Whether the conversion of pipes/tubes by undertaking the processes by the appellants amounts to manufacture or not...

  7. Business Auxiliary Services - Job work - appellants working under job work, under the provisions of Rule 4(5)(A) - Revenue contending the same to be under BAS - AT

  8. Job Work - chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service- AT

  9. Classification of goods - kraft paper made honeycomb boards - The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000.

  10. Job work - Exemption from service tax - Process amounting to manufacture or not - bending, welding, buffing or hard anodizing - demand of service tax is untenable in law.

 

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