Any process amounting to manufacture or production of goods

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods From 1.6.2015 Services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption; Notes: For Amendment w.e.f. 1.6.2015 The entry in the Negative List that covers service by way of any process amounting to manufacture or production of goods [section 66D (f)] is being pruned to exclude any service by way of carryin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roduction process of alcoholic liquor for human consumption on job work from this entry. Meanings and Definitions: Section 65B (40) - "process amounting to manufacture or production of goods" means a process on which duties of excise are leviable under section 3 of the Central Excise Act, 1944 (1 of 1944.) or the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 or any proces....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ut on contract or job work basis, which does not involve transfer of title in goods, provided duties of excise are leviable on such processes under the Central Excise Act, 1944 or any of the State Acts. A specific exemption has been provided in Notification no. 25/2012-ST, dated 20-6-2012 in relation to carrying out an intermediate production process as job work in relation to specified goods. S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ency that is held for its numismatic value; Section 65B(43) - "securities" has the meaning assigned to it in clause (h) of section 2 of the Securities Contract (Regulation) Act, 1956; (42 of 1956.) Clarification by the Board (Taxation Guide - Guidance Note - 4 - Exemptions dated 20.06.2012) 4.6.1 Would service tax be leviable on processes which do not amount to manufacture or product....