Service TAx on Test Run

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Lokesh

16 Points Joined March 2007

A company contracts with another to fill medical injections. Service tax is payable on this service.

as per the terms of contract the company does a trail run and raises a debit note for the same is it liable to collect service tax on this debit note?

Replies (1)

filing injection is not amount to manufacture under central Excise but the finished product which is injection which is exciable only process of filing injection is not manufacture. final product is dutable therefore no service tax liability is on said process. therfore it is exempt