https://www.taxtmi.com/forum/issue?id=110842 The fabrication and delivery of glow signs and hoardings using the supplier's own materials constitutes manufacture under Chapter 94.05 (9405.60) of the Central Excise Tariff and is not subject to service tax; third party execution does not alter this character. VAT is chargeable on the supply and must be collected and paid by the seller. Central excise duty may apply unless the supplier qualifies for the small scale exemption, and free installation or freight reimbursement does not create a separate taxable service. en-us Thu, 25 Aug 2016 14:33:36 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110842 The fabrication and delivery of glow signs and hoardings using the supplier's own materials constitutes manufacture under Chapter 94.05 (9405.60) of the Central Excise Tariff and is not subject to service tax; third party execution does not alter this character. VAT is chargeable on the supply and must be collected and paid by the seller. Central excise duty may apply unless the supplier qualifies for the small scale exemption, and free installation or freight reimbursement does not create a separate taxable service. Discussion-Forum Service Tax Thu, 25 Aug 2016 14:33:36 +0530 https://www.taxtmi.com/forum/issue?id=110842