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TMI BlogJob work and service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... Job work and service tax X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax. My Question is if a job worker is carrying on process which is not amounting to manufacture and processed goods are returned back to the factory and further manucturing process is carried on in the factory and after further manucaturing process the goods are cleared on payment of duty. In such cases whether job worker is liabile to pay service tax. Thanks and regards Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brijesh Verma: The Reply: Your query is identical to what is mentioned in 30(c) of NN 25/12. Exemption shall certainly be available. Reply By CA Sumit Aggarwal: The Reply: Entry No. 30 (c) of Mega Exemption Notification No. 25/2012 specifically exempts the service of carrying out an intermediate production process as job work in relation to any goods on which appropriate duty is payable by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal manufacturer.
Hence, it is immaterial whether intermediate process amounts to manufacture or not; if any process is carried out by a job worker in relation to final goods on which excise duty is payable then service provided by job worker shall be exempt and fall under Entry No. 30 (c) of said Notification. X X X X Extracts X X X X X X X X Extracts X X X X
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