AAR : Building and mounting of body on chassis, supply of 'service', taxable at 18%

Goa AAR holds that the activity of building and mounting of body on the chassis provided by the principal under FOC challan will result in supply of services under HSN 9988 taxable at 18%; Referring to the provisions of job work as per which job worker can use his own goods for providing services in addition to goods received from the principle, rejects applicant’s argument that since they are using their own material they should not be treated as job worker; Considers SC d...