Home Highlights October 2015 Year 2015 This

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

2. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

3. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

4. Levy of GST - job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis - scope of supply - the activity is liable to GST @5%

5. Job Work - Business auxiliary services - Manufacture - Whether the conversion of pipes/tubes by undertaking the processes by the appellants amounts to manufacture or not...

6. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

7. Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

8. Rebate claim - export of final products from the factory - process amounting to manufacture or not - Manufacture on job work basis - assembly - the activities undertaken...

9. 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...

10. Business Auxiliary Service - Job Work - Activity of powder coating and chrome plating - the processes undertaken by the appellant amounts to manufacture - not liable to...

11. Manufacture - fabrication of structures on Job work - By discharging the tax liability on the job work charges as well as by discharge of VAT liability on ‘brought out’...

12. Job-Work - liability to pay service tax - job-worker or principal - activity of manufacture undertaken by the job-workers, availing exemption under Notification - since...

13. Cenvat credit - job work - input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. - AT

14. Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC

15. Deduction u/s 10AA eligibility - activities of getting manufactured goods from outside sources on job work basis are also covered under manufacturing activities. - AT