Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new commodity commercially known as distinct commodity - The Tribunal noted that according to Chapter Note 2 under Chapter 25, the crushing and processing of products to specific forms like powder or small-sized pieces constitute manufacturing activities. Consequently, the Tribunal held that such activities are exempt from being taxed under the business auxiliary service category, as the Finance Act explicitly excludes manufacturing activities from this category.
Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new commodity commercially known as distinct commodity - The Tribunal noted that according to Chapter Note 2 under Chapter 25, the crushing and processing of products to specific forms like powder or small-sized pieces constitute manufacturing activities. Consequently, the Tribunal held that such activities are exempt from being taxed under the business auxiliary service category, as the Finance Act explicitly excludes manufacturing activities from this category.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
