fabrication of plant at site and commissioning of project

This query is : Resolved 

03 September 2007 if a business entity take a contract of trunkey project. ie fabrication, irrection ad commissioning of complete plant at site in which all material labour are provided by the receiver of contract.

in this stituation what are the implecations of direct & indirect taxes for the contractor. whether on this supply of plant central excise is applicable or service tax is applicable. pls give detailed opinion on this.

regards
ashish mittal

07 September 2007 no, if the goods are not mavable at the time manufacture ,then excise duty is not applicable. refer to instruction no 58/1/2002

08 September 2007 give me link for instruction no 58/1/2002

15 September 2007 hi Ashish,

Needed link

https://www.customs.gov.in/excise/37Borders/ord58-2k2.htm

15 September 2007 if a business entity take a contract of trunkey project. ie fabrication, irrection ad commissioning of complete plant at site in which all material labour are provided by the receiver of contract.

in this stituation what are the implecations of direct & indirect taxes for the contractor. whether on this supply of plant central excise is applicable or service tax is applicable. pls give detailed opinion on this.

regards
ashish mittal

03 November 2008 Service tax is applicable


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