Denial of Service Tax Exemption: CESTAT Grants Exemption for Powder Coating Activity [Read Order]
The assessee had challenged the Adjudicating Authority’s decision, which classified the powder coating activity under Business Auxiliary Service (BAS) and denied the exemption, citing that the activity did not qualify as 'manufacture' under Section 2(f) of the Central Excise Act, 1944
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted exemption to the assessee for its powder coating activity, setting aside the denial of service tax exemption under Notification No. 8/2005-ST and ruling that the activity was not taxable under Business Auxiliary Service (BAS). Trident Coatings Pvt. Ltd.,appellant-assessee,challenged the denial of exemption…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
