A Assesee Manufactures Bus Bodies, he has received an order of Museum in Roads for which he is manufacturing Bus Bodies on which Excise duty is applicable and I just would like to know Whether there is any Service tax applicability on it, If yes then any abatement ?
Regards,
Dhawal Oza
As per Sec 66D of Finance Act, 1994- The negative list shall comprise of any process amounting to manufacture or production of goods (66D (f)). Thus manufacturing activity is covered under negative list and service tax is not applicable.
Thanks a lot Sir.
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