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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Embroidery Work Classified as Manufacturing, Not Subject to Service Tax Under Business Auxiliary Service Rules.</h1> The document addresses a representation by a company regarding a show cause notice about the applicability of service tax on computer embroidery work under Business Auxiliary Service (BAS). It clarifies that BAS does not cover activities that constitute the manufacture of excisable goods, as defined under the Central Excise Act. The Supreme Court rulings affirm that goods remain excisable even if exempt from duty. Since embroidery work is classified as manufacturing under the Central Excise Tariff Act, it does not fall under BAS. Consequently, Notification No. 8/2005-ST is inapplicable, and pending issues should be resolved accordingly.
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