Galvanisation - under maufacturing category or not, Service Tax

[Chalapathy Rao Marthy]

Dear Sir, As per Board Circular No 19/19/94 CX-1994 galvanisation does not amount to manufacture and as per Notification No 22/2002 NT the process of galavanisation amounts to manufacture. Does Notification No 22/2002 override Board Circular 9/19/94 CX-1994.

Posts / Replies

[Madhukar N Hiregange]

in normal course the circular can be relied on if they are still valid and current ( not withdrawn) In heirarchy the notifications would be higher.

[Surender Gupta]

Your query is not proper. Reference notification no. 22/2002 has been wrongly quoted.