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Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Job work of converting rounds into handles which are a part of ...

Service Tax

June 17, 2014

Job work of converting rounds into handles which are a part of scaffolding - the activity of the appellant cannot be treated as Business Auxiliary Services (production of goods not amounting to manufacture) - 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 Service - Job Work - Activity of powder coating and chrome plating - the processes undertaken by the appellant amounts to manufacture - not liable to...

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

  4. 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

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

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

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

  10. Laying of paver blocks at JNPT - appellant is undertaking the assigned job on behalf of their clients through contractors - activity does not fall under the business...

 

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