https://www.taxtmi.com/forum/issue?id=109102 Re-rubberising a roller that amounts to repair, reconditioning or job work is not manufacture and is taxable as a service; if transfer of rubber is part of the contract, the transaction may be treated as a works contract with VAT on the material element and service tax on the service element. Valuation rules permit excluding material value or applying a presumptive service portion where segregation is impracticable. TDS obligations under income tax are separate and do not affect service tax liability. en-us Wed, 02 Sep 2015 13:19:49 +0530 Thu, 23 Jan 2025 15:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109102 Re-rubberising a roller that amounts to repair, reconditioning or job work is not manufacture and is taxable as a service; if transfer of rubber is part of the contract, the transaction may be treated as a works contract with VAT on the material element and service tax on the service element. Valuation rules permit excluding material value or applying a presumptive service portion where segregation is impracticable. TDS obligations under income tax are separate and do not affect service tax liability. Discussion-Forum Service Tax Wed, 02 Sep 2015 13:19:49 +0530 https://www.taxtmi.com/forum/issue?id=109102