Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
D. Forum
What's New


Discussions Forum
Home Forum Service Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Whether service tax is leviable on job-work income earned on job-work process on excisable goods supplied by Registered manufacturer., Service Tax

Issue Id: - 113440
Dated: 27-2-2018
By:- samiuddin ansari
Whether service tax is leviable on job-work income earned on job-work process on excisable goods supplied by Registered manufacturer.

  • Contents

Hello.... Good morning sir,

One unit, say unit "A" registered with Central Excise as well as Service tax engaged in the manufacture of C.I.Casting as well as in doing job-work process for conversion of raw materials i.e. pig iron etc. supplied by principal manufacture i.e. unit "B" registered with Central excise as well as service tax on being filing of required declaration as provided under Notification No. 214/86-CE, to C.I.casting considered to be job work process of manufacture by former unit. The principal unit i.e. unit "B" supplied the raw materials to former unit under prescribed job-work challan regularly. (i) Here, my query is whether unit "A" is required to discharge the service tax liability on job-work income as activity appears to be the manufacture which is out of purview of Service Tax owing to mega-exemption Notification No.25/2012-ST read with Section 66D of Finance Act, 1994.

(ii) In case, if there is no leviability whether proportionate amount of Cenvat credit of duty and taxes availed on input and input services is reversible or otherwise, though unit "A" is also availing of Cenvat Credit of duty as well as taxes paid on input and input services for the dutiable finished goods and taxable output services and not maintaining separate account as specified in Rule 6(2) or 6(3) of the Cenvat Credit Rules, 2004.


Posts / Replies

Showing Replies 1 to 2 of 2 Records

1 Dated: 28-2-2018

If you had paid Excise duty on the finished goods made out of such job worked goods then no need to pay the service tax.

2 Dated: 28-2-2018
By:- Ganeshan Kalyani

If the process amounts to manufacture then service tax is not applicable .


Old Query - New Comments are closed.

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||