Service Tax on Jobwork, Central Excise

[Prabhakar Singh]

Sir,

Service tax applicable on jobwork if final product is Excisable.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Sl. No. 30 (c) of Notification No. 25/2012-ST dated 20.6.2012 (w.e.f. 1.7.2012) as amended states that any goods excluding alcoholic liquors for human consumption, on which appropriate duty is payable by the principal manufacturer is exempted from payment of service tax.

[Mahir S]

If excise duty is paid on the final product by the principal manufacturer, then service tax is not applicable on jobwork of such goods