Meaning of Fabrication means Building of machines and structures and other equipments by cutting, shaping and assembling components made from raw materials.
If you are fabricating and selling the end product, according to me, there is no service tax.
However, if those products are erected, installed or commissioned, then on the services rendered in connection with such erection, installation and commissioning alone are chargeable to service tax, in line with Section 65 (39a.
i'm agreed with your quotes. Since I didn't find any clear guidelines on this issue so i've a little doubt that if such end product is movable then it may attract S/tax.
CAclubindia
