Service tax on production or processing of goods: processing not amounting to manufacture becomes taxable after amendment. Levy of service tax applies to production or processing of goods for or on behalf of the client when the activity does not amount to manufacture; activities amounting to manufacture under section 2(f) of the Central Excise Act are not liable. The Finance Bill, 2005 proposes to tax production or processing not amounting to manufacture, effective from the date notified by the Central Government after enactment.
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.
Service tax on production or processing of goods: processing not amounting to manufacture becomes taxable after amendment.
Levy of service tax applies to production or processing of goods for or on behalf of the client when the activity does not amount to manufacture; activities amounting to manufacture under section 2(f) of the Central Excise Act are not liable. The Finance Bill, 2005 proposes to tax production or processing not amounting to manufacture, effective from the date notified by the Central Government after enactment.
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