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Dear Experts,

My client is a manufacturer and they are purchasing a pipe and fitting the adaptor(adaptor  is their own manufacturing) and then it is going to be sale along with excise duty. Now my doubt is if they are availing any fitting charges (the above adopter fitting & tensioning into pipe) to claim from their customers? And it is applicable to service tax. 

Replies (1)
manufacturing process includes various services which are liable to s.tax if performed separately. but where such services are provided in processes which amounts to manufacture then s.tax is not leviable on such services....... thus in your case s.tax is not applicable.

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