A COMPANY IS MAKING 2 TYPES OF ICE CREAM MAKING MACHINES.
1.SIMPLE ICE CREAM MAKING MACHINE @ 300000/MACHINE
2.PUMP ICE CREAM MAKING MACHINE @ 450000/ MACHINE.
I PURCHASED SIMPLE ICE CREAM MAKING MACHINE AND LATER I SENT BACK THE MACHINE TO THE SELLER TO UPGARDE IT TO PUMP ICE CREAM MAKING MACHINE AND I PAID ADDITIONAL AMOUNT OF RS.150000.
Q- WILL IT AMOUNT TO MANUFACTURING OR ANY SERVICE.WHICH TAX WOULD BE LEVIED -----
EXCISE DUTY OR SERVICE TAX