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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Benefit of Notification No. 14/2004-S.T. - garments, mosquito ...


Notification No. 14/2004-S.T. Exemption Denied for Garments, Mosquito Nets, and Tents; Not Classified as Textiles.

December 7, 2015

Case Laws     Service Tax     AT

Benefit of Notification No. 14/2004-S.T. - garments, mosquito nets and tents etc. by no stretch of imagination can be called textiles. Indeed they are clearly articles of textiles and apparels. They have separate classification under the Central Excise Tariff - Benefit of exemption denied - AT

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