Excise on Window and Gate

[Asked by 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

Manufacture vs service: on-site fabrication with principal-supplied materials determines excise duty or service tax classification.
Whether on-site fabrication and installation of aluminium doors, windows and related works, when all materials are supplied by the builder and execution occurs at the builder's premises under supervision, constitutes manufacture attracting excise duty or instead falls within the service tax domain. Reliance is placed on Mahavir Aluminium Ltd. concerning supply-of-sections from the factory, site storage, subcontracted execution, and whether the on-site operations amount to a taxable manufacture.