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

Blending Oil Attracts Service Tax; Electroplating Subject to Excise with Potential Exemptions; Consider Works Contract Tax for Materials Use. A discussion on a forum involves a query about whether blending lubricating oil and electroplating are subject to service tax or sales tax. One participant confirms that blending attracts service tax, while electroplating is subject to excise. Another advises registering for both service tax and central excise, with service tax under 'services other than negative list.' A further reply notes electroplating is exempt under certain conditions, questioning if similar exemptions exist for excise. Another contributor suggests these activities might fall under works contract tax if materials are used, indicating WCT applicability.