The entry in the Negative List that covers service by way of any process
amounting to manufacture or production of goods [section 66D (f)] is
being pruned to exclude any service by way of carrying out any
processes for production or manufacture of alcoholic liquor for human
consumption.
Consequently, Service Tax shall be levied on contract manufacturing/job work for production of potable liquor for a consideration.
In this context, the definition of the term “ process amounting to manufacture or production of goods” [section 65 B (40)] is also being amended, along with the Negative List entry [section 66D (f)], with a consequential amendment in S. No. 30 of notification No. 25/12-ST, to exclude intermediate production of alcoholic liquor for human consumption from its ambit.
Consequently, Service Tax shall be levied on contract manufacturing/job work for production of potable liquor for a consideration.
In this context, the definition of the term “ process amounting to manufacture or production of goods” [section 65 B (40)] is also being amended, along with the Negative List entry [section 66D (f)], with a consequential amendment in S. No. 30 of notification No. 25/12-ST, to exclude intermediate production of alcoholic liquor for human consumption from its ambit.
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