Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Finance Act, 1994 | Job Work Amounting to Manufacture Exempt from Service Tax Even If Expenses Reimbursed: CESTAT Hyderabad
CESTAT Hyderabad rules that job work constituting manufacture of excisable goods under the Finance Act, 1994, is exempt from service tax, even if the principal reimburses expenses. The ruling clarifies that the nature of the activity-not the reimbursement mechanism-determines tax liability, providing relief to manufacturers engaged in job work agreements.