Business Auxiliary Service - job work - polishing the utensils - Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its factory, the activity of job work should be considered as a service, leviable to Service Tax as BAS
Business Auxiliary Service - job work - polishing the utensils - Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its factory, the activity of job work should be considered as a service, leviable to Service Tax as BAS
Note: It is a system-generated summary and is for quick reference only.