https://www.taxtmi.com/article/detailed?id=1706 A process amounting to manufacture or production of goods is any process on which excise duties are leviable under section 3 of the Central Excise Act, 1944, or any process amounting to manufacture of specified alcoholic liquors and narcotics under State Acts. Such processes, including contract or job work, fall within the negative list exclusion and are not taxable under service tax where excise duty is leviable, notwithstanding any excise duty exemption. Whether an operation is manufacture depends on whether it yields a commercially new and distinct article. en-us Thu, 03 May 2012 04:59:37 +0530 Thu, 03 May 2012 04:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1706 A process amounting to manufacture or production of goods is any process on which excise duties are leviable under section 3 of the Central Excise Act, 1944, or any process amounting to manufacture of specified alcoholic liquors and narcotics under State Acts. Such processes, including contract or job work, fall within the negative list exclusion and are not taxable under service tax where excise duty is leviable, notwithstanding any excise duty exemption. Whether an operation is manufacture depends on whether it yields a commercially new and distinct article. Articles Service Tax Thu, 03 May 2012 04:59:37 +0530 https://www.taxtmi.com/article/detailed?id=1706