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Job work service

Service Tax - Started By: - gopal rao - Dated:- 20-10-2015 Last Replied Date:- 21-10-2015 - Dear Sir,We are sending material to a job worker on job work challan, after completion of Jobwork we are getting back our material.The Job worker returned the challan and also raising Excise Invoice showing Excise duty.Is this system is right or wrong ? Pls clarify.Thanking u. - Reply By ashish chaudhary - The Reply = If activity undertaken by him amount to manufacturing, he has to charge excise duty. Oth .....

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ss undertaken by the job worker does not amount to manufacture under Section 2 (f) of Central Excise Act, 1944, then he may simply return the inputs after processing without payment of duty under the cover of the challan originally received. If the process undertaken by the job worker amounts manufacture then he will pay duty and issue an excisable invoice. The duty paid by the job worker is available as credit to the principal manufacturer. After introduction of Finance Act, 1994 if the process .....

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n on which appropriate duty is payable by the principal manufacturer is exempted from payment of service tax. That is if the principal manufacture uses the job worked goods in the manufacture of final product and pay duty on the same then the job worker is exempted from payment of service tax. - Reply By Mahir S - The Reply = Mr Rao,If you are not paying excise duty on the finished goods which were initially sent for job work, then raising of excise invoice showing excise duty by the job worker .....

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