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Service Tax Laibility

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..... Hello Sir This is Kamal Negi my query is following:- 1) We are a excisable unit situated in sonepat (HR), can we do job work for a unit situated in Exempted Zone like Uttarakhand Himanchal and what will be role for Service Tax. 2) We are not registered in Excise but registered with service tax, can we do job work of a excisable unit giving us material on terms of 62% recovery of 100% material .....

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..... at conversion charge of ₹ 8/- Per Kg. We are receiving material from franchise of excisable unit and sending material after processing to another job worker on behalf of excisable unit for further process. Please clear service tax role and if any other laibility. Kindly reply sir. Rgds K.S.Negi - Reply By Ganeshan Kalyani - The Reply = In my view you can do job work for the unit at exem .....

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..... ption area. If the process amounts to manufacture then no service tax otherwise yes. - Reply By KASTURI SETHI - The Reply = Sh.Negi Ji, I agree with Sh.Ganeshan Kalyani, an expert. I further add as under:- If finished excisable goods are dutiable but exempted by virtue of Notification (may be area based exemption or value based exemption i.e.SSI) and process amounts to manufacture, you wil .....

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..... l have to pay CE duty on job-worked goods as exemption from CE duty under Notification No.214/86-CE as amended from time to time, is conditional. Exemption on job-worked goods is available if principal manufacturer pays the duty payable thereon. If principal manufacturer does not pay duty on finished products by virtue of areas based exemption, duty has to be paid by job-worker on the said goods .....

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..... up to the processes undertaken by him(job-worker). There are also other conditions mentioned in the above notification. Duty must be paid on finished goods or duty should be paid on job-worked goods (semi-finished/intermediate goods). So you will have to get yourself registered with Central Excise Department for manufacture and clearance of job-worked goods on payment of duty. - Reply By YAGAY .....

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..... AND SUN - The Reply = We endorse the views of the experts. - Reply By KASTURI SETHI - The Reply = M/s.YAGAY AND SUN, THANK YOU, DEAR SIRS. - Reply By Ganeshan Kalyani - The Reply = Thanks Sri Kasturi Sir for detailed reply. It enriched my knowledge. Thanks. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = I also endorse the views of Shri Sethi. - Service T .....

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..... ax Laibility - Query Started By: - kamal negi Dated:- 1-2-2017 Service Tax - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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