https://www.taxtmi.com/forum/issue?id=106765 If fabrication results in a new distinct product it is liable to central excise irrespective of raw material ownership; if it does not amount to manufacture, Service Tax applies unless the principal discharges duty under the duty-discharge mechanism. For works contracts or where goods are supplied with services, Service Tax is imposed on the service component measured either by actuals or by presumptive allocations (commonly 40, 60, 70 percent depending on the transaction). en-us Thu, 01 May 2014 15:50:05 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106765 If fabrication results in a new distinct product it is liable to central excise irrespective of raw material ownership; if it does not amount to manufacture, Service Tax applies unless the principal discharges duty under the duty-discharge mechanism. For works contracts or where goods are supplied with services, Service Tax is imposed on the service component measured either by actuals or by presumptive allocations (commonly 40, 60, 70 percent depending on the transaction). Discussion-Forum Service Tax Thu, 01 May 2014 15:50:05 +0530 https://www.taxtmi.com/forum/issue?id=106765