Packing of drums

This query is : Open

prashant (Querist)
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26 April 2013 Dear Sir

We are the manufacturer of high voltage cables. We have given a contract to X for packing of the drums & the rate has decided no of drums packed per month x 100 = ?

So kindly guide me if the above worked is falling under service tax.

CA Vikas Acharya

CA Vikas Acharya (Expert)
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26 April 2013 according to me:
the process is manufacturing as per 2(f) of excise act, and as per service tax act's negative list if the process is manufacture then that is not chargeable to service tax.

other's view may differ, hence i am leaving the query open