Hi,
Can somebody please tell me how is excise duty chargeable on fabrication if it is done other than on construction sites?
Hi,
Can somebody please tell me how is excise duty chargeable on fabrication if it is done other than on construction sites?
Exemption for fabrication activity at site is exempted for ch. 7308 and 68.
However, if the fabrication activity is done outside the site premises / (extended site), excise duty is applicable.
Further, it has to be ascertained whether, the fabrication activity amounts to " manufacture" (a new and distinct commodity arises). If so, excise duty is chargeable, else service tax wil become applicable.
Sir,
I agree with above opinion. In my view this is the good opinion.
CAclubindia
