17 August 2011
Our assessee recd a notice from service tax dept for service tax applicapability, registration and liability .
Whereas we do steel/sheet fabrication work at construction site of main contractor.
Plea : 1.in my view under general exemption no 53 of central excise ,vide sn.no.64 -the fabrication work at construction site is exempt from payment of excise duty
2. Since his activity amount to manufacture and total turnover does not exceed Rs.150 lacs ; he is not liable to pay excise duty.
Please suggest new idea/case law -- to defend the case
17 August 2011
As rightly observed by you, all activities that result in manufacture - a new and distinct product emerging are not laible to ST but to CE. However the activities whcihdo not result in mfr would be liable under ST.- Business Auxiliary service - production or processingof goods....
CAclubindia
