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HomeIndirect TaxesJob Work Amounting to Manufacture Can’t Be Taxed as Service: CESTAT

Job Work Amounting to Manufacture Can’t Be Taxed as Service: CESTAT

Indirect Taxes

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By Mariya Paliwala
Job Work Amounting to Manufacture Can’t Be Taxed as Service: CESTAT

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The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that processes amounting to manufacture cannot be subjected to service tax, even if part of the work is outsourced to a sub-contractor.  The bench of Binu Tamta, (Judicial Member) and P. V. Subba Rao (Technical  Member) while setting…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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