Commissioner vs Tax

(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Draft amendment is allowed.

Tax Appeal is admitted for consideration of following substantial question of law:

"2(a) Whether in the facts and circumstances of the case, the services of electroplating (gold plating) of watch straps by the respondent on job work for various parties be considered the production of goods on behalf of the clients and attracting liability of service tax in the category of Business Auxiliary Services as defined under section 65(19) of the Finance Act, 1994 ?"

{Akil Kureshi, J.} {Ms.Sonia Gokani,J.} bina Top