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 September 2022 Year 2022 This

Classification of services - job work in the factory premises - ...


Service Provider's Manufacturing Activities in Client's Factory Ruled as Job Work, Not Manpower Supply Service.

September 21, 2022

Case Laws     Service Tax     AT

Classification of services - job work in the factory premises - service provider provided the manufacturing activity in the factory of service recipient with the help of his own workers and it was held that service is of not Manpower Recruitment or Supply Agency Service but it is job work. - AT

View Source

 


 

You may also like:

  1. Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted...

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

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

  4. CENVAT Credit - input services - services used in setting up their plants - Although setting up the factory is not manufacture in itself, it is an activity directly in...

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

  6. 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...

  7. 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...

  8. 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...

  9. Levy of service tax - manufacture of engineering goods at client place - When information was available with revenue that the appellant is doing job work on job work...

  10. The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

  11. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

  12. Nature of activity - manufacture or service - The activity of the appellant of strapping the wire rod mill products of their client in the factory of the client with the...

  13. Cenvat Credit - Reversal in case of Job work availing Exemption under Notification No. 8/2005 ST dated 01.03.2005 - Rule 6(1) of the Cenvat Credit Rules, 2004 cannot be...

  14. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  15. The Tribunal held that since the contract was not for manpower supply but for specific jobs on a per-piece rate basis, the client was unconcerned about manpower or...

 

Quick Updates:Latest Updates