Manufacture - fabrication of structures on Job work - By ...

Case Laws Central Excise

June 17, 2019

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’ items used for fabrication at site, the scope for considering the activity as manufacture is eclipsed entirely - the activity is works contract - No duty of excise is leviable.

View Source

← Previous Next →

Manufacture - fabrication of structures on Job work - By ...

Case Laws Central Excise

June 17, 2019

You may also like:

Rate of tax - mixed supply or not - Job work activity or not - applicant does job work on the materials and design belonging to another registered person - The applicant...

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

Valuation - Job work - the value of scrap cleared need not be included for discharging the duty liability on the job worked item

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...

Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no...

Fabrication of structures at site but exempted in Excise, no service tax under BAS

Nature of activity - Job work - manufacturing or services - body building activity on the chassis provided by the principal - the body building and mounting of body on...

Valuation - Job work - manufacturing of barley malt on job work basis - whether the cost of sprouts was included by the appellant while discharging his excise liability? - Held No

Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not – Service...

Job Work - appellant should discharge the duty liability as the procedure for functioning under the job work is different and clearance of finished goods manufactured in...

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

Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

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%

Valuation - scrap - job-work - scrap retained by appellant, who is a job-worker, to be included in assessable value or not? - the appellant has discharged the duty...

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

Quick Updates: