https://www.taxtmi.com/caselaws?id=331790 The ruling determined that M/s Sarkar & Sen Company was not eligible for the exemption from Service Tax for job work conducted in the manufacturer's factory under Notification No. 25/2012-ST. This decision was based on the manufacturer, M/s Nipha Exports (P) Ltd, benefiting from Central Excise duty exemption for the manufactured goods, which prevented the labor contractor from availing the service tax exemption. en-us Fri, 22 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331790 The ruling determined that M/s Sarkar & Sen Company was not eligible for the exemption from Service Tax for job work conducted in the manufacturer's factory under Notification No. 25/2012-ST. This decision was based on the manufacturer, M/s Nipha Exports (P) Ltd, benefiting from Central Excise duty exemption for the manufactured goods, which prevented the labor contractor from availing the service tax exemption. Case-Laws Service Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331790