Filling & packing service
This query is : Resolved
30 August 2016
In our manufacturing plant, Pouch filling and packing services are being carried on by contractor. Is this service liable to service tax? Can it not be considered as manufacturing process?
30 August 2016
Yes it is liable to service tax.. check for the exemption limit w.r.t. turnover
30 August 2016
We are manufacturing edible oil, Filling and packing of edible oil is part of our manufacturing process.
If it is still liable to service tax, then which kind manufacturing process covered in negative list? Please elaborate and provide references.
If it is still liable to service tax, then which kind manufacturing process covered in negative list? Please elaborate and provide references.
30 August 2016
Filling and packing of edible oil is considered as part of manufacturing process, not liable for service tax.
06 September 2016
Seetharaman Sir,
I agree with your opinion but our company consultant's logic is "Contractor is not manufacturing oil, only packing hnce process is not manufacturing". Can you give me any reference of case law, circulars etc...?
Anil Verma Sir,
Is your opinion based on above logic?
I agree with your opinion but our company consultant's logic is "Contractor is not manufacturing oil, only packing hnce process is not manufacturing". Can you give me any reference of case law, circulars etc...?
Anil Verma Sir,
Is your opinion based on above logic?
06 September 2016
Refer job work notification of excise(search google you will get it). No service tax applicable on job works in the nature of manufacturing process. Manufacturing work can be out sourced and excise duty is only payable on it not service tax.
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