Excise duty or service tax urgent ??

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This query is : Resolved

CA Pradeep Kumar (Querist)

17 August 2011 Our assessee recd a notice from service tax dept for service tax applicapability, registration and liability .

Whereas we do steel/sheet fabrication work at construction site of main contractor.

Plea :
1.in my view under general exemption no 53 of central excise ,vide sn.no.64 -the fabrication work at construction site is exempt from payment of excise duty

2. Since his activity amount to manufacture and total turnover does not exceed Rs.150 lacs ; he is not liable to pay excise duty.

Please suggest new idea/case law -- to defend the case

Thanx in advance
Pradeep
CA-Final (student)

Madhukar N Hiregange

Madhukar N Hiregange (Expert)

17 August 2011 As rightly observed by you, all activities that result in manufacture - a new and distinct product emerging are not laible to ST but to CE.
However the activities whcihdo not result in mfr would be liable under ST.- Business Auxiliary service - production or processingof goods....

CA Pradeep Kumar

CA Pradeep Kumar (Querist)

17 August 2011 may i have any case law relating to this matter.

and thanx

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