https://www.taxtmi.com/article/detailed?id=1785 Where excise duty is leviable under section 3 of the Central Excise Act or relevant State Acts for specified narcotics and alcoholic liquors, the activity is treated as process amounting to manufacture or production of goods and is excluded from service tax. The decisive consideration is excisability-characterised by mobility and marketability or schedule inclusion-and whether the process yields a commercially new and distinct article. Mere processing is not production; production requires a new identifiable product and is a fact-specific determination. en-us Fri, 22 Jun 2012 09:08:16 +0530 Fri, 22 Jun 2012 09:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1785 Where excise duty is leviable under section 3 of the Central Excise Act or relevant State Acts for specified narcotics and alcoholic liquors, the activity is treated as process amounting to manufacture or production of goods and is excluded from service tax. The decisive consideration is excisability-characterised by mobility and marketability or schedule inclusion-and whether the process yields a commercially new and distinct article. Mere processing is not production; production requires a new identifiable product and is a fact-specific determination. Articles Service Tax Fri, 22 Jun 2012 09:08:16 +0530 https://www.taxtmi.com/article/detailed?id=1785