Excise duty or service tax on modifications

A COMPANY IS MAKING 2 TYPES OF ICE CREAM MAKING MACHINES.

1.SIMPLE ICE CREAM MAKING MACHINE @ 300000/MACHINE

2.PUMP ICE CREAM MAKING MACHINE @ 450000/ MACHINE.

I PURCHASED SIMPLE ICE CREAM MAKING MACHINE AND LATER I SENT BACK THE MACHINE TO THE SELLER TO UPGARDE IT TO PUMP ICE CREAM MAKING MACHINE AND I PAID ADDITIONAL AMOUNT OF RS.150000.

Q- WILL IT AMOUNT TO MANUFACTURING OR ANY SERVICE.WHICH TAX WOULD BE LEVIED -----  

EXCISE DUTY OR SERVICE TAX