The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that the responsibility to pay excise duty rests with the job worker—the actual manufacturer—and not the principal company supplying raw materials. The bench of Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that The job worker independently undertook…
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Job Worker Liable for Excise Duty: CESTAT
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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