In case of Job work Sawing and cutting of marble block any service tax liability? if yeas then tell me thw exemption limit and whats the include in the exemption limit? Is Block cost and freight charges include in taxable limit?
01 February 2009
As per chapter note, cutting sawing marble amounts to manufacture, and hence on this process Excise duty is payable. As the process amounts to manufacture, this job work will not fall in the definition of Business auxiliary service.
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