taxable service under service tax

[Guest]

Hi,

can anybody help us to identify service of Blending of lubricating oil and Electroplating comes under service tax or sales. plz revert us on urgent.

Thanks and Regards

Pradeep

7506359771

[email protected]

[Mahir S]

1) Blending of lubricants - service tax to be paid

2) Electroplating - excise.to be paid

[Guest]

Thanks naveed sir, further i want to know which registration we need to do, vat or excise or service tax if service tax than under which service category.Pradeep

[DR.MARIAPPAN GOVINDARAJAN]

You have to taken registration for both service tax and central excise. For service tax you may take registration 'services other than negative list'.

M. Govindarajan

[Mahir S]

Yes sir, you have to take service tax registration under above category as explained above.

And you have to take excise registration for Electroplating.

However, it would be advisable to provide the manufacturing process of both the items to the department for proper understanding and reference.

[Guest]

Dear Sir,

Thanks for previous reply.

1) Electroplating is exempt under notification 25/2012 ST dt 20/06/2012 for below 150 lakhs rupees during the preceding financial year.

so, such any notifications is under excise and if yes then also we have to get register under excise.

2). In both the case electroplating as well as blending does it attract to MVAT thought iam only a service provider.

Thanks and Regards,

Pradeep Rane

[YAGAY andSUN]

Dear Pradeep,

Both, activities may come under works contact tax, if you are using your own material while providing such service. Therefore, in this scenario, WCT would be applicable. Please check this aspect also.

Regards,

Team - YAGAY and SUN

(Consultants - Business, Management and Indirect Taxation)

AI Summary

Service tax on blending of lubricants affirmed; electroplating treated under excise with separate registrations advised. Blending of lubricating oil is treated as a service subject to service tax and requires service tax registration; electroplating is treated as a manufacturing/excise activity requiring central excise registration. Disclosure of manufacturing processes to the authorities is recommended for proper classification. The enquirer's referenced exemption notification for electroplating does not change the classification advice. If the provider supplies own materials, works contract tax may apply and state VAT consequences should also be examined.