Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

BAS - Job-work - process of lamination of solar cells - The job ...

Service Tax

May 25, 2018

BAS - Job-work - process of lamination of solar cells - The job work activity carried out by the respondents will only have to be considered as amounting to ‘manufacture’, hence same cannot be again considered as ‘Business Auxiliary Service‟ - AT

View Source

 


 

You may also like:

  1. Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

  2. Job Work activity - lumpsum contract of carrying out the job in the factory premises - This activity will not be covered under the category of "Manpower Supply...

  3. 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

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

  5. Classification of imported goods - cut solar cells - during some cells are damanged - doubt about import of scrap and waste - the burden of classification is on the...

  6. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

  7. Writ Petitions on Safeguard Duty on “Solar cells whether or not assembled in modules or panels”

  8. Safeguard duty on Solar cells whether or not assembled in modules or panels.

  9. Business Auxiliary Service - job work - polishing the utensils - Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its...

  10. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

  11. BAS - Job Work – Process undertaken by assessee on tobacco leaves for his clients – Appellants are prima facie eligible for exemption under Notification No. 14/2004-S.T. - AT

  12. Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...

  13. Job work - When the process carried out by the appellant amounts to manufacture, the very same activity cannot be considered as a service. Merely because the said...

  14. Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited...

  15. Rate of tax - mixed supply or not - Job work activity or not - applicant does job work on the materials and design belonging to another registered person - The applicant...

 

Quick Updates:Latest Updates