https://www.taxtmi.com/article/detailed?id=485 The Finance Act amendment limits the BAS exclusion so only activities resulting in manufacture of excisable goods are outside BAS; production or processing for a client is taxable BAS where the output is not an excisable good. Contract bottling units supplying production or processing services to brand owners are service providers and taxable on the gross amount charged, subject to cenvat credit and specified exemption notifications, with administrative clarifications governing valuation and treatment of different commercial arrangements. en-us Wed, 09 Sep 2009 00:00:00 +0530 Tue, 04 Jan 2011 12:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=485 The Finance Act amendment limits the BAS exclusion so only activities resulting in manufacture of excisable goods are outside BAS; production or processing for a client is taxable BAS where the output is not an excisable good. Contract bottling units supplying production or processing services to brand owners are service providers and taxable on the gross amount charged, subject to cenvat credit and specified exemption notifications, with administrative clarifications governing valuation and treatment of different commercial arrangements. Articles Service Tax Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=485