https://www.taxtmi.com/forum/issue?id=107377 Query whether trading of goods before April 1, 2011 was classifiable as a taxable service and whether the Central Excise Rules (2004) allocation provision applied; tribunals were reported to have sometimes treated trading as service using a proportionate, facts-based assessment rather than a fixed percentage, and the later statutory fixed allocation was introduced to address limited service consumption in trading compared with manufacturing or pure services. en-us Sat, 20 Sep 2014 15:52:42 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107377 Query whether trading of goods before April 1, 2011 was classifiable as a taxable service and whether the Central Excise Rules (2004) allocation provision applied; tribunals were reported to have sometimes treated trading as service using a proportionate, facts-based assessment rather than a fixed percentage, and the later statutory fixed allocation was introduced to address limited service consumption in trading compared with manufacturing or pure services. Discussion-Forum Service Tax Sat, 20 Sep 2014 15:52:42 +0530 https://www.taxtmi.com/forum/issue?id=107377