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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Nature of activity - Manufacture or Business Auxiliary Services? ...


Toned Milk Classified as Manufactured Product, Not Business Auxiliary Service for Tax Purposes.

June 7, 2019

Case Laws     Service Tax     AT

Nature of activity - Manufacture or Business Auxiliary Services? - the final product i.e. toned milk being separate and distinct from the raw milk has to be held as a manufactured item. If that be so, the definition of business auxiliary services would not be satisfied inasmuch as the same specifically excludes the processes which amount to manufacture

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