Wednesday, March 15, 2017

Upgradation of aircrafts to be treated as manufacturing activity, not liable to Service Tax

The CESTAT, Allahabad Bench held that activities to upgrade aircrafts being manufacturing activities, is not 'maintenance and repair services'.
Hindustan Aeronautics Ltd. v. Commissioner of Central  Excise, Kanpur* [2017] 78  68 (Allahabad - CESTAT)


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