TaxTMI 
TaxTMI 
The company (In Maharashtra)is engaged in doing platting work on the item provided by the client and also uses self-purchased raw materials on that item during process. This involves both Vat (8% WCT) and service tax under works contract.
Query is : If Job work is done against EXCISE CHALLAN FOR MOVEMENT OF INPUTS/PARTIALLY PROCESSED INPUTS/ CAPITAL GOODS Under CENVAT RULE 4(5)(a), then Service tax is applicable? If yes, What rate? and under which category : "Business Auxiliary" or "Works Contract". Please advice
Service Tax Category
10 Apr 2015 
3 Replies 
1816 Views Asked by
Service tax applicability on job work under excise movement challan: advisory view indicates non taxable treatment.
Whether service tax applies to plating job work done against an excise movement challan under the Cenvat rule for movement of inputs; the advisory response recorded is that service tax is not applicable, with a follow-up on classification (Works Contract versus Business Auxiliary) and a citation to a supreme court precedent dealing with related issues. (AI Summary)
Whether service tax applies to plating job work done against an excise movement challan under the Cenvat rule for movement of inputs; the advisory response recorded is that service tax is not applicable, with a follow-up on classification (Works Contract versus Business Auxiliary) and a citation to a supreme court precedent dealing with related issues. (AI Summary)
