service tax on fabrication & galvanisation work

This query is : Resolved 

04 July 2009 Whether service tax will be levied on Fabrication and Galvanization work done by us on material provided by customer.
If yes under which category and whther any abatement is there?????

05 July 2009 If it amounts to manufacture under central excise you would be liable for payment of excise duty once you Vlaue ( materials + labour) amount exceeds Rs. 150 lakhs.

If no manufacture then possible under business auxiliary service clause ( v) production or processing of goods for oor on account of a client.
No abatement since materials not transferred you.


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