Service Tax on Mould Manufacturing Deemed Unjustified Under Design Services Category, Section 65(105)(zzzzd) Finance Act 1994.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Service or manufacture? - The activity undertaken by the appellant is nothing but the manufacture of moulds and hence levy of service tax on such amount under the category of design services under Section 65(105)(zzzzd) of the Finance Act, 1994, is not justified.....