04 December 2013
Very First Reason that they are selling goods and not provided services at all. VAT is applicable on sale of goods under respective VAT Laws.
Second they are availing SSI Exemption i.e. up to first 10.00 Lac Service Charges no liability for service tax.
01 September 2014
THE PROCESS OF MAKING JWELLERY FALLS UNDER THE THE DEFINATION OF MANUFACTURE UNDER EXCISE LAW AND THOSE PROCESS ARE EXEMPT FROM SERVICE TAX AS PER THE NEGATIVE LIST IN THE SERVICE TAX LAWS AND HENCE SERVITAX IS NOT CHARGED