https://www.taxtmi.com/caselaws?id=415841 The court classified surface coating services on new/original goods as job work activity chargeable at 12% under SAC 9988, not manufacturing services at 18%. For old, worn out, or used goods, the services were classified as repairs chargeable at 18% under SAC 9987. The judgment emphasized the distinction between job work and repair services, aligning with relevant tax notifications and legal interpretations. en-us Thu, 09 Dec 2021 00:00:00 +0530 Fri, 06 May 2022 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415841 The court classified surface coating services on new/original goods as job work activity chargeable at 12% under SAC 9988, not manufacturing services at 18%. For old, worn out, or used goods, the services were classified as repairs chargeable at 18% under SAC 9987. The judgment emphasized the distinction between job work and repair services, aligning with relevant tax notifications and legal interpretations. Case-Laws GST Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415841