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No Service Tax on Cutting Plates/Coils Job-Work: Considered as Manufacturing
Case Law Details
- Case Name
- R.S.D. Steel Industries Vs Commissioner of CGST & Central Excise (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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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, enga...
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