05 May 2009
We have undertake modifiation activity in which we are using material while doing modification. Pl inform whether excise duty is applicable or not.
If you any rule and act no in this connection pl inform the same.
06 May 2009
Manufacture is as defined in sec 2 (f). Normally modification may not amount to manufacture. However if a new product arises on modifcation then there wouldbe a liability. The service tax liability could arise under bsuienss axuiliary service as processing for or on behalf of the client.
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