15 April 2010
Does conversion of coal to coke by any company owning a coke oven plant liable to service tax if it earns its income through conversion charges received?
17 April 2010
The question is whether conversion of coal to coke is a mnufacturing process. If manufacturing then liable to CE ( rate maybe verified) 2. If not then process liable for ST subject to notification 8/2005.
17 April 2010
no the process is not manufacture and we are not liable to Excise.however coke is used to manufacture pig iron which is not liable to excise so i thought since the final product is not excisable it may not be liable to ST also