https://www.taxtmi.com/article/detailed?id=191 Service tax covers production or processing services unless the activity amounts to manufacture under section 2(f), which requires that inputs lose their original identity and a commercially distinct new article emerge known in the market; mere value addition, labour, packing or labelling that preserve the original commodity's identity do not constitute manufacture and remain liable as production or processing services. en-us Fri, 10 Oct 2008 00:00:00 +0530 Fri, 10 Oct 2008 10:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=191 Service tax covers production or processing services unless the activity amounts to manufacture under section 2(f), which requires that inputs lose their original identity and a commercially distinct new article emerge known in the market; mere value addition, labour, packing or labelling that preserve the original commodity's identity do not constitute manufacture and remain liable as production or processing services. Articles Service Tax Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=191