https://www.taxtmi.com/forum/issue?id=3728 Classification of service for fabrication of railing structures depends on location and nature of work: fabrication plus affixation/installation at the receiver's premises is Erection Commissioning or Installation services and attracts service tax; fabrication at the provider's works followed by delivery may be taxable unless the activity qualifies as manufacture. Point of Taxation Rules apply to billing. For excise, characterization as job work with supplier formalities can eliminate excise liability. en-us Wed, 11 Jan 2012 09:57:25 +0530 Thu, 23 Jan 2025 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3728 Classification of service for fabrication of railing structures depends on location and nature of work: fabrication plus affixation/installation at the receiver's premises is Erection Commissioning or Installation services and attracts service tax; fabrication at the provider's works followed by delivery may be taxable unless the activity qualifies as manufacture. Point of Taxation Rules apply to billing. For excise, characterization as job work with supplier formalities can eliminate excise liability. Discussion-Forum Service Tax Wed, 11 Jan 2012 09:57:25 +0530 https://www.taxtmi.com/forum/issue?id=3728