TaxTMI 
TaxTMI 
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
pradeep@rpcconsultancy.com
taxable service under service tax
24 Dec 2014 
6 Replies 
2148 Views Asked by
Guest 
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. (AI Summary)
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. (AI Summary)