https://www.taxtmi.com/article/detailed?id=5327 A process that legally and practically amounts to manufacture cannot be subjected to service tax while it is chargeable to excise duty; contractual arrangements or the supplier's payment of excise on clearance do not convert manufacturing activity into a taxable service, and such processes remain excluded from service tax under the negative list regime and related statutory definitions. en-us Sat, 19 Oct 2013 14:24:45 +0530 Sat, 19 Oct 2013 14:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5327 A process that legally and practically amounts to manufacture cannot be subjected to service tax while it is chargeable to excise duty; contractual arrangements or the supplier's payment of excise on clearance do not convert manufacturing activity into a taxable service, and such processes remain excluded from service tax under the negative list regime and related statutory definitions. Articles Service Tax Sat, 19 Oct 2013 14:24:45 +0530 https://www.taxtmi.com/article/detailed?id=5327