05 February 2009
A is doing job work of painting powder coated of Fan Blades and Geysers ( Outer body ) to be assembled in final product in B's Factory by himself and his labour and B is paying Excise Duty under Excise Terrif Code 84149030 and 85169000 on the complete product . Whether Service Tax Provisions apply to A in regard to Manpower Recruitment or Supply Agency's Services or under Business Auxiliary Services in any manner. Painted c/fan blades and outer body of Geysers will finally sold by B after assembling .