Wire Rod Mill Products Strapping Classified as Manufacturing Process; Exempt from Service Tax Under Notification No. 8/2005-ST.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Nature of activity - manufacture or service - The activity of the appellant of strapping the wire rod mill products of their client in the factory of the client with the material supplied by the client, so that the client can, in turn, clear the goods on payment of excise duty, is squarely covered by Notification No.8/2005-ST and therefore they are not liable to pay service tax....