https://www.taxtmi.com/forum/issue?id=337 The contract fabrication of vehicle bodies on chassis is characterized as manufacture and therefore falls under Central Excise rather than service tax, so contract vehicle body-building is not liable to service tax and abatement for material use is inapplicable when the activity is treated as excisable manufacture. en-us Tue, 13 Feb 2007 17:34:51 +0530 Thu, 23 Jan 2025 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=337 The contract fabrication of vehicle bodies on chassis is characterized as manufacture and therefore falls under Central Excise rather than service tax, so contract vehicle body-building is not liable to service tax and abatement for material use is inapplicable when the activity is treated as excisable manufacture. Discussion-Forum Service Tax Tue, 13 Feb 2007 17:34:51 +0530 https://www.taxtmi.com/forum/issue?id=337