Factory registration status affects service tax coverage; exclusions apply for small scale industries and certain private trading companies. The notification substitutes the opening paragraph's clauses to treat as covered persons any factory registered under the Factories Act, 1948, excluding factories registered as small scale industries with the State Government, and any company established under the Companies Act, 1956, excluding companies that are solely and exclusively trading companies and also registered as private limited companies; clause (viii) is omitted, altering the scope of persons covered by the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Factory registration status affects service tax coverage; exclusions apply for small scale industries and certain private trading companies.
The notification substitutes the opening paragraph's clauses to treat as covered persons any factory registered under the Factories Act, 1948, excluding factories registered as small scale industries with the State Government, and any company established under the Companies Act, 1956, excluding companies that are solely and exclusively trading companies and also registered as private limited companies; clause (viii) is omitted, altering the scope of persons covered by the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.