22 January 2011
I would like to know whether sandblasting( Finishing and Polishing of MS/SS Articles, Machines etc.) is taxable under Service tax. If yes, under which category? Whether full Cenvat credit will be available on all inputs, expenses and capital assets purcharsed?
23 January 2011
Sandblasting is a completion and finishing activity under the " Construction of Complexes" services . No abatement would be avaialbale. However , you can avail the Cenvat credit of Inputs and Capital Goods.
26 January 2011
this service would be covered under business auxliary service clause iv. which talks of production or processing of goods. Exemption available under not.8/2005 where the final product suffers excise duty when returned. Otherwsie liable to ST.