02 December 2014
Hello, I have a query relating to service tax and excise. It is practical case study but I don't want to disclose any name. Suppose, I have coaching classes of mine in which I've employed some professors and what I do is record the lectures given by professors in a pendrive and sell it to students. Now my question is will this attract Service tax as I've provided service or Excise as the lecture in the pendrive got manufactured in my premises and outward in order to sell it to students??? Need some clarity as regards to excisable goods and levy of service tax..
02 December 2014
All the above process will never be comes under the provisions of Excise Law at all as it not comes unrder the definitions of manufacture under section 2(f) of Central Excise Act, 1994
For Services Tax I need to get Inputs from other experts then only I will be able to respond you properly.