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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Business Auxiliary Services - Job work - converting black bars ...

Service Tax

April 9, 2015

Business Auxiliary Services - Job work - converting black bars into bright bars - the activity undertaken by the appellant/assessee amounts to manufacture not liable to service tax even though exempted from duty of excise - 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. Demand of service tax on the job work converting black bars into bright bars for various clients for which they receive processing charges - Business Auxiliary Service -...

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

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

  5. 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

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

  7. Job work - manufacture of fastners required bright wire rods out of bright bars - manufacturing activity or taxable services - Job worker is paying service tax - Prima...

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

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

  10. 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

 

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