Demand of service tax on the job work converting black bars into ...

Service Tax Not Applicable on Converting Black Bars to Bright Bars; Classified as Manufacturing, Not Business Auxiliary Service.

June 6, 2015

Case Laws Service Tax AT

Demand of service tax on the job work converting black bars into bright bars for various clients for which they receive processing charges - Business Auxiliary Service - Being a manufacturing activity, demand of service tax cannot be made - AT

View Source

← Previous Next →

Demand of service tax on the job work converting black bars into ...

Service Tax Not Applicable on Converting Black Bars to Bright Bars; Classified as Manufacturing, Not Business Auxiliary Service.

June 6, 2015

Case Laws Service Tax AT

You may also like:

Business Auxiliary Services - Job work - converting black bars into bright bars - the activity undertaken by the appellant/assessee amounts to manufacture not liable to...

Refund of Service Tax - principles of unjust enrichment - the amount of service tax is included in the value of service provided, if any, payable as no service tax is...

Levy of Service Tax - business auxiliary service - Tea, an agricultural produce or not - the said Notification does not distinguish between Tea or Green Tea or Black...

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay...

Job work - manufacture of fastners required bright wire rods out of bright bars - manufacturing activity or taxable services - Job worker is paying service tax - Prima...

CESTAT allowed appeal against multiple service tax demands totaling Rs.1.83 crores. Primary demands included non-reversal of CENVAT credit on exempted services (Rs.1.00...

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

Quick Updates: