Will fish processing under Business Auxillary service
This query is : Resolved
28 March 2010
Has it became online payment complusory to all assessee? (All the indirect & direct tax payment).
Querist : Anonymous
Querist :
Anonymous
(Querist)
28 March 2010
Sir,
M/s X is a sea food exporter and is now doing fish processing work for other exporters. The commissioner of Central Excise considered this activity as Business Auxiliary service and charged service tax and penalty. According to him peeling, cooking, freezing do not amount to manufacture U/s 2(f) of CE Act.
In the appeal top CE it is mentioned that the input is fish and output is ready to eat product .Moreover fresh squid is classified under heading 030741.20 and frozen food is under 0307.49.20.Similarly headings 0301 and 0302 pertains to fresh or live fish .Frozen fish is classified under 0303.Hence process is manufacture and is not liable for service tax.
Please guide me whether any additional point can be given during personal hearing.
M/s X is a sea food exporter and is now doing fish processing work for other exporters. The commissioner of Central Excise considered this activity as Business Auxiliary service and charged service tax and penalty. According to him peeling, cooking, freezing do not amount to manufacture U/s 2(f) of CE Act.
In the appeal top CE it is mentioned that the input is fish and output is ready to eat product .Moreover fresh squid is classified under heading 030741.20 and frozen food is under 0307.49.20.Similarly headings 0301 and 0302 pertains to fresh or live fish .Frozen fish is classified under 0303.Hence process is manufacture and is not liable for service tax.
Please guide me whether any additional point can be given during personal hearing.
29 March 2010
For direct tax payment refer CBDT circulars 5/2008 dated 14/07/2008 and 6/2008 dated 18/7/2008 along with notification 34/2008 dated 13/3/2008 and instruction 6/2008 dated 18/6/2008.
For indirect tax payment refer CBEC notification 02/2010 dated 19/01/2010 and notification 04/2010 dated 19/02/2010.
For indirect tax payment refer CBEC notification 02/2010 dated 19/01/2010 and notification 04/2010 dated 19/02/2010.
30 March 2010
partially.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Inventory of finished goods
- Disallowance of Section 43B(h) to sez units
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Sale of property furniture sale
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Confusion around Form 26QB fields
- RCM INVOICING FROM NOV-2024
- GST Regis.
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Tds on building rent monthly
- As per schedule III of balance sheet how to pass journal entry
- Is correct way to find out capital of individual on 31st March
- Individual capital equal to which assets of balance sheet
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
Trending Online Classes
CAclubindia
