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Goldsmith labour services

This query is : Resolved 

04 July 2011
A goldsmith converts old gold (supplied by a retailer) into gold ornaments. The Gross labour charge as collected by the goldsmith exceeds Rs 10,00,000.00 p.a.
Whether the service provided by the goldsmith is taxable under Service Tax regime ? If so under which category ?

04 July 2011 Conversion of gold in to ornaments is manufacture under Central Excise and hence may not attract service tax.



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