Business Auxiliary Service exclusion: manufacturing activities producing excisable goods fall outside BAS, affecting embroidery job work. The definition of Business Auxiliary Service excludes activities amounting to manufacture of goods specified in the Central Excise Tariff; goods remain excisable even if duty is nil. Embroidery work that constitutes manufacture under the Tariff is not a taxable service and Notification No. 8/2005-ST does not apply where the provider's activity amounts to manufacture. Pending issues and show cause notices should be decided accordingly.
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.
Business Auxiliary Service exclusion: manufacturing activities producing excisable goods fall outside BAS, affecting embroidery job work.
The definition of Business Auxiliary Service excludes activities amounting to manufacture of goods specified in the Central Excise Tariff; goods remain excisable even if duty is nil. Embroidery work that constitutes manufacture under the Tariff is not a taxable service and Notification No. 8/2005-ST does not apply where the provider's activity amounts to manufacture. Pending issues and show cause notices should be decided accordingly.
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