12 December 2007
Is service tax applicable on purely labour oriented industries. could you please suggest any circulars with this regard. also state the Sections which deals with the same.
12 December 2007
Is service tax applicable on purely labour oriented industries. could you please suggest any circulars with this regard. also state the Sections which deals with the same.
26 December 2007
The service tax is applicable on provision of service. If the labour oriented industries is producing the excisable goods which are chargeable to excise duty then they are not liable to service tax. But if the purely labour oriented industries has provided the service without manufacturing any excisable goods then it may be liable to service tax under business auxilliary service.
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