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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Job work - service or manufacture? - appellants received worn ...


Reworking Threaded Die Rolls Classified as Service, Not Manufacturing, and Subject to Service Tax.

December 22, 2018

Case Laws     Service Tax     AT

Job work - service or manufacture? - appellants received worn out threaded die rolls from their customers for rework/remanufacturing/reconditioning - The nature of activity is not a manufacturing activity - liable to service tax under maintenance or repair services.

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