Excise on Window and Gate

[Guest]

Dear sir,

we have got a contract frm a builder for eracting of aluminium work in his supervision and AT HIS PLACE, since the we (manufacturers) are not “independently manufacturing” the aluminum doors, windows, partitions, glazing, formwork, cladding etc. and they will get contract for “fabricatin as per drawing only”.all material will be provided by builder. will it come under the sphere of Service Tax, as it is not covered under the definition of “manufacture” given under the Central Excise Act. And if yes then in which category?

AI Summary

Manufacturer Challenges Service Tax on Aluminum Fabrication Contracts, Cites Central Excise Act Definition and Case Law for Clarity. A manufacturer questioned whether their contract to fabricate aluminum doors, windows, and other structures at a builder's site falls under the Service Tax category, as it does not meet the 'manufacture' definition under the Central Excise Act. They referenced a case, Mahavir Aluminium Ltd. vs. Collector Of Central Excise, where similar issues were discussed, involving the manufacture and installation of aluminum products and their tax implications. Despite not receiving a definitive answer, they proceeded based on this case law. The discussion highlights the complexities in determining tax obligations for on-site fabrication contracts.