Service Tax on Job Work

[narendra arora]

Dear Experts 

We have to received a machine part / component from Nepal for Metalic Coating Work and same will be return after coating.

Please advice, Is Service Tax is applicable on it and what is procedure for import the said component ?

Regards

Narendra 

AI Summary

Place of provision rule exemption: temporary import for repair or reconditioning may exempt service tax when goods are re exported.
Whether service tax applies to metallic coating of a machine component temporarily imported for return after coating; conflicting informal advice appears-one view applies service tax if the supplier exceeds a turnover threshold, another asserts full exemption. The querent invokes Place of Provision Rule 4(a), which excludes services in respect of goods temporarily imported for repair, reconditioning or reengineering for re export, subject to specified conditions; the key question is whether the coating service meets that exclusion and its conditions.