https://www.taxtmi.com/forum/issue?id=1730 Whether service tax applies hinges on characterisation: if the filling operation in the processor's factory effects manufacture and excise duty is charged on value addition, it is treated as manufacture-not a taxable service. If instead the processor provides a service using excisable inputs that are not its finished goods, service tax may apply and CENVAT credit treatment must be considered. The supplier's excise status and application of CENVAT rules determine liability, and mixed transactions supplying material plus processing require factual classification. en-us Mon, 25 Jan 2010 12:33:35 +0530 Thu, 23 Jan 2025 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1730 Whether service tax applies hinges on characterisation: if the filling operation in the processor's factory effects manufacture and excise duty is charged on value addition, it is treated as manufacture-not a taxable service. If instead the processor provides a service using excisable inputs that are not its finished goods, service tax may apply and CENVAT credit treatment must be considered. The supplier's excise status and application of CENVAT rules determine liability, and mixed transactions supplying material plus processing require factual classification. Discussion-Forum Service Tax Mon, 25 Jan 2010 12:33:35 +0530 https://www.taxtmi.com/forum/issue?id=1730