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    <title>Category - painting - Applicability of notification</title>
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    <description>A paints/processes fan blades for B using inputs and the processed goods are cleared by B after payment of excise duty. The March 2005 exemption for business auxiliary services-applying where a person produces goods from inputs received and returns the resultant product to the same manufacturer for further manufacture-does not apply on these facts. The activity performed in the manufacturer&#039;s premises and the contractual/supervisory arrangements indicate the service is taxable as Business Auxiliary Service, while classification as manpower supply depends on the agreement and control over personnel.</description>
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    <pubDate>Thu, 07 May 2009 14:23:39 +0530</pubDate>
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      <description>A paints/processes fan blades for B using inputs and the processed goods are cleared by B after payment of excise duty. The March 2005 exemption for business auxiliary services-applying where a person produces goods from inputs received and returns the resultant product to the same manufacturer for further manufacture-does not apply on these facts. The activity performed in the manufacturer&#039;s premises and the contractual/supervisory arrangements indicate the service is taxable as Business Auxiliary Service, while classification as manpower supply depends on the agreement and control over personnel.</description>
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      <pubDate>Thu, 07 May 2009 14:23:39 +0530</pubDate>
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