CESTAT: Electroplating Considered Manufacture; No Service Tax Applicable

Daljeet Singh Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)  In a recent decision, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh ruled on the case of M/s Daljeet Singh vs Commissioner of Central Excise and Service Tax. The crux of the matter was whether the process of electroplating carried out by the appellant constitutes manufacture under relevant tax laws. M/s Daljeet Singh was engaged in electroplating filter components of motor vehicles on a job-work basis for various auto parts manufacturers. The dispute arose when the tax department ...