Will fish processing under Business Auxillary service
This query is : Resolved
28 March 2010
Has it became online payment complusory to all assessee? (All the indirect & direct tax payment).
Querist : Anonymous
Querist :
Anonymous
(Querist)
28 March 2010
Sir,
M/s X is a sea food exporter and is now doing fish processing work for other exporters. The commissioner of Central Excise considered this activity as Business Auxiliary service and charged service tax and penalty. According to him peeling, cooking, freezing do not amount to manufacture U/s 2(f) of CE Act.
In the appeal top CE it is mentioned that the input is fish and output is ready to eat product .Moreover fresh squid is classified under heading 030741.20 and frozen food is under 0307.49.20.Similarly headings 0301 and 0302 pertains to fresh or live fish .Frozen fish is classified under 0303.Hence process is manufacture and is not liable for service tax.
Please guide me whether any additional point can be given during personal hearing.
M/s X is a sea food exporter and is now doing fish processing work for other exporters. The commissioner of Central Excise considered this activity as Business Auxiliary service and charged service tax and penalty. According to him peeling, cooking, freezing do not amount to manufacture U/s 2(f) of CE Act.
In the appeal top CE it is mentioned that the input is fish and output is ready to eat product .Moreover fresh squid is classified under heading 030741.20 and frozen food is under 0307.49.20.Similarly headings 0301 and 0302 pertains to fresh or live fish .Frozen fish is classified under 0303.Hence process is manufacture and is not liable for service tax.
Please guide me whether any additional point can be given during personal hearing.
29 March 2010
For direct tax payment refer CBDT circulars 5/2008 dated 14/07/2008 and 6/2008 dated 18/7/2008 along with notification 34/2008 dated 13/3/2008 and instruction 6/2008 dated 18/6/2008.
For indirect tax payment refer CBEC notification 02/2010 dated 19/01/2010 and notification 04/2010 dated 19/02/2010.
For indirect tax payment refer CBEC notification 02/2010 dated 19/01/2010 and notification 04/2010 dated 19/02/2010.
30 March 2010
partially.
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
- Showing Gift from relative in ITR for this year
- ITR selection for salaries and capital gain less than L
- Share accounting-->fifo - capital gain - period as per fifo?
- ITR filing- non tax audit cases- Asstt.Year 2026-2027
- Soyabean hsn code and gst rate
- Treatment of Pension ?annuity returns on PMVY
- NON- SUBMISSION OF LLP FORM 3
- Last year TDS Claim
- AY 26-27 ITR-4 FILING U/S 44-ADA
- Plot of land. Cost of Acquisition
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- 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
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
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
