22 July 2009
DEAR SIR IF MANUFACTURE IS UNDER EXCISE & HE DOES NOT HAVING SERVICE TAX REGISTRATION, THEN CAN HE CHARGE EXCISE DUTY ON SERVICING/REPAIRING OF HIS FINISHED GOODS THAT HE HAS ALREADY SOLD IN THE PAST.
24 July 2009
Excise is only on manufacture. For repairing/ servicing he is to register under ST - management, maintencne and repair catgeory and pay ST.
If a manufacturer then if receiving under Rule 4 (5) (a) there is a possible defense of not being ocvered under CE. However the audit parties presently are objecting to this.