A works contractor carrying out fabrication and fixing at site of aluminium partitions, Structural glazings, doors and windows. He is paying VAT on woks contract and also pay service tax on works contract. Can the excise department charge excise duty saying that there is manufacture of doors, windows partitions etc.
As per sl. No. 64 of notification no. 3/2005-CE Dated 24.2.2005 structures fabricated at site of work for use in contruction at site are exempt from excise duty.
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