https://www.taxtmi.com/circulars?id=11209 The definition of Business Auxiliary Service excludes activities amounting to manufacture of goods specified in the Central Excise Tariff; goods remain excisable even if duty is nil. Embroidery work that constitutes manufacture under the Tariff is not a taxable service and Notification No. 8/2005-ST does not apply where the provider's activity amounts to manufacture. Pending issues and show cause notices should be decided accordingly. en-us Fri, 15 Jul 2011 00:00:00 +0530 Mon, 09 Jan 2012 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11209 The definition of Business Auxiliary Service excludes activities amounting to manufacture of goods specified in the Central Excise Tariff; goods remain excisable even if duty is nil. Embroidery work that constitutes manufacture under the Tariff is not a taxable service and Notification No. 8/2005-ST does not apply where the provider's activity amounts to manufacture. Pending issues and show cause notices should be decided accordingly. Circulars Service Tax Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11209