Filling & packing service
This query is : Resolved
30 August 2016
In our manufacturing plant, Pouch filling and packing services are being carried on by contractor. Is this service liable to service tax? Can it not be considered as manufacturing process?
30 August 2016
Yes it is liable to service tax.. check for the exemption limit w.r.t. turnover
30 August 2016
We are manufacturing edible oil, Filling and packing of edible oil is part of our manufacturing process.
If it is still liable to service tax, then which kind manufacturing process covered in negative list? Please elaborate and provide references.
If it is still liable to service tax, then which kind manufacturing process covered in negative list? Please elaborate and provide references.
30 August 2016
Filling and packing of edible oil is considered as part of manufacturing process, not liable for service tax.
06 September 2016
Seetharaman Sir,
I agree with your opinion but our company consultant's logic is "Contractor is not manufacturing oil, only packing hnce process is not manufacturing". Can you give me any reference of case law, circulars etc...?
Anil Verma Sir,
Is your opinion based on above logic?
I agree with your opinion but our company consultant's logic is "Contractor is not manufacturing oil, only packing hnce process is not manufacturing". Can you give me any reference of case law, circulars etc...?
Anil Verma Sir,
Is your opinion based on above logic?
06 September 2016
Refer job work notification of excise(search google you will get it). No service tax applicable on job works in the nature of manufacturing process. Manufacturing work can be out sourced and excise duty is only payable on it not service tax.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Itr 1 processing
- Off Market debit and credit transaction
- ITR 2 Short Term gain & Long term gain
- Reporting Income under Section 44ADA
- ITR returnFY25-26
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- ITR 1: Details for showing Exempt Income
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- ITR validation error - Balance sheet is not filled
- Share accounting-->fifo - capital gain - period as per fifo?
- Registration as Authorised Representative of minor
- Article ship defecit
- Bank Accounts in Balance Sheet for ITR 3
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
