03 March 2012
X is doing powder coating on aluminium sections for both manufacturers and contractors. The manufacturers are discharging excise duty liability but the contractors are not. Till January, income of X from this business has exceeded Rs.9 Lacs. Advise whether X is liable under excise or under business auxiliary service.
12 March 2012
In the case of contractors, after crossing exemption limit of RS.10 Lakhs, Service TAx is payable under the category of Business Auxiliary Service.
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