payabale or not

[M K Bajaj]

Activity of body building for the truck is liable for service tax or not?

AI Summary

Truck Body Building Exempt from Service Tax, Liable for Central Excise Duty as Manufacturing Under Heading 87 A query was raised regarding the applicability of service tax on the activity of truck body building. It was clarified that this activity is not subject to service tax but is liable for central excise duty, as it constitutes manufacturing. Truck or bus bodies built on chassis are classified under Heading 87 of the Central Excise Tariff Act, 1985.