No Service Tax on Cutting Plates/Coils Job-Work: Considered as Manufacturing

R.S.D. Steel Industries Vs Commissioner of CGST & Central Excise (CESTAT Chandigarh) n a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, has set a notable precedent by exempting job-work of cutting plates/coils from service tax liability. This landmark decision came in the case of R.S.D. Steel Industries vs. Commissioner of CGST & Central Excise, Ludhiana, where the tribunal meticulously analyzed the nature of job-work services and their classification under the existing tax regime. Analysis R.S.D. Steel Industries, engaged in the job-wo...