Excise duty and Service tax liability

[sandeep sain]

Dear Sir,

We are doing Job work for various customer as i know about the tax structure for making job work invoices we have to charge on sales tax on the 30% value of the total job work service.

Can you please let us we are liable to pay excise duty or service tax on the job work invoices for Excise/Service Tax registered or non registered customer.

Please note we are not a maker of final product.

Regards

Sandeep

AI Summary

Manufacture vs service tax: job work treated as manufacture triggers excise duty; otherwise service tax applies.
Job work is ordinarily a taxable service and attracts service tax unless the processes performed amount to manufacture. If the activity effects a recognisably different product, central excise duty may instead be leviable, subject to turnover thresholds and job-work exemptions. Determination requires factual analysis of the processes.