Service category

This query is : Resolved 

07 April 2012 In case of Making Charges on gold jewellery ornamenst, whether the service should be classified as
Business Auxiliary Services
or
Works COntract


07 April 2012 Making charges is not liable for service tax under works contract.
Transfer of property in goods is required to be made in works contract. In making charges goods are not used rather services are provided.
hence, it would be classified under business auxiliary Services


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