https://www.taxtmi.com/forum/issue?id=108771 Whether Central Excise and Service Tax apply to bus body construction on supplied chassis depends on the recipient: for OEM returns the work is treated as job work with excise discharged by the OEM; for private fleet owners an excise exemption may apply where bodies are mounted on duty paid chassis and conditions are satisfied. Building a body on a chassis is characterised as manufacture under tariff notes, placing the activity within the negative list for services and excluding service tax, although an alternative view asserts excise liability under the applicable tariff heading. en-us Sat, 20 Jun 2015 00:41:35 +0530 Thu, 23 Jan 2025 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108771 Whether Central Excise and Service Tax apply to bus body construction on supplied chassis depends on the recipient: for OEM returns the work is treated as job work with excise discharged by the OEM; for private fleet owners an excise exemption may apply where bodies are mounted on duty paid chassis and conditions are satisfied. Building a body on a chassis is characterised as manufacture under tariff notes, placing the activity within the negative list for services and excluding service tax, although an alternative view asserts excise liability under the applicable tariff heading. Discussion-Forum Central Excise Sat, 20 Jun 2015 00:41:35 +0530 https://www.taxtmi.com/forum/issue?id=108771