https://www.taxtmi.com/news?id=672 Whether FBE epoxy coating by a job worker on duty-paid steel bars is a taxable activity under Business Auxiliary Service hinges on whether the processes constitute manufacture; where the coating does not amount to manufacture, the professional, specialized coating service performed for clients falls within the taxable scope. The tribunal treated the coating activity as taxable under Business Auxiliary Service, recognised Cenvat credit on inputs and input services under Cenvat Credit Rules, 2004, and addressed penalty mitigation. en-us Thu, 27 Nov 2008 23:22:20 +0530 Thu, 27 Nov 2008 23:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=672 Whether FBE epoxy coating by a job worker on duty-paid steel bars is a taxable activity under Business Auxiliary Service hinges on whether the processes constitute manufacture; where the coating does not amount to manufacture, the professional, specialized coating service performed for clients falls within the taxable scope. The tribunal treated the coating activity as taxable under Business Auxiliary Service, recognised Cenvat credit on inputs and input services under Cenvat Credit Rules, 2004, and addressed penalty mitigation. News - Thu, 27 Nov 2008 23:22:20 +0530 https://www.taxtmi.com/news?id=672