blending of lubricant oil and electroplating

[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

Works contract tax may apply where a service provider uses own materials for electroplating or blending, affecting indirect tax treatment. Electroplating and blending services may be treated as works contract when the service provider uses and supplies its own materials; in that case works contract tax applies and the provider must evaluate related tax registration and compliance. A queried service tax exemption and its relation to excise registration is noted but not resolved in the reply.