Whether job work of wire drawing from copper or silver wire comes under the scope of ser.tax?The c, Service Tax

[sunil mehta]

Whether job work of wire drawing from copper or silver wire comes under the scope of ser.tax?The copper/silver 'drawn wire' is used in manufacture of 'jari'(gold thread).I am not sure but i know that excise duty is not leviable on mfg. of 'jari' mfg.(gold thread). Pl. reply in context of provisions of excise & ser.tax applying to 'wire drawing activity> Thanking you,

Posts / Replies

[Surender Gupta]

Yes, the drawing and redrawing of copper wire is amount of manufacture, but drawing or redrawing of silver wire is not amounting to manufacture. Applicability of service tax and excise duty may be decided accordingly.