Service Tax or Excise?

Hi Dhaval, First, the activity of work contract can be regarded as client-order-specification-manufacturing type. Second, the activity carried on your part results in totally different product which is seperately known in the market as a different product different from its basic raw materials. So, it is marketable in case your work contract gets cancelled. Third, as per your language it could be understood that the actvity of fabricating aluminium works is a business and it is a contineous activity i.e you are professionally into such activity. So, accordingly it should be understod that you are into manufacturing a perticular type of product, be it a work contract or a job contract, both of which are dependent upon the specifications specified by any customer, be it a manufacturing company, contractor, individual etc. Therefore, yours is a clear case of manufacturing activity on which excise is leviable. Moreover, service tax is paid on the services rendered which is a non-manufacturing type. Here you are not providing any services, but inturn you are manufacturing products that are salable in the open market. This is may personal view and is subject to contradictory views. Different opinions are always welcomed. Thanks, Veer