Levy of service tax on certain processes undertaken on job-work basis in relation to manufacture of gem and jewellery

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the notice of the Board that certain field formations have interpreted that service tax is leviable on certain processing activities undertaken by job-workers in relation to manufacture of Gem and Jewellery sector, for or on behalf of the client, even though such activities does amount to 'manufacture' under Central Excise Law. 2. In 2004, service tax was imposed on the activity of 'production .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to 'manufacture' within the scope of section 2(f) of the Central Excise Act, 1944 would not be liable to service tax. Production of goods on behalf of the client is leviable to service tax under 'business auxiliary service' only if such production activity does not amount to manufacture. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanag .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X