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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Service or manufacture? - The activity undertaken by the ...


Service Tax on Mould Manufacturing Deemed Unjustified Under Design Services Category, Section 65(105)(zzzzd) Finance Act 1994.

July 5, 2018

Case Laws     Service Tax     AT

Service or manufacture? - The activity undertaken by the appellant is nothing but the manufacture of moulds and hence levy of service tax on such amount under the category of design services under Section 65(105)(zzzzd) of the Finance Act, 1994, is not justified.

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