Service tax registration is required for a Manufacturing Job worker

[Anil Kumar]

Dear Sir,

Our company is Central Excise registered as manufacturer and Merchant exporter, we are doing various job work at our factory and getting our material job worked with other company.

My question is, does a manufacturing company who does job work needs to get registered in Service tax, if yes what is limit of value where in we should get registered.

thanks

Aneel Kumar M

[Ganeshan Kalyani]

Yes service tax registration is required to comply for service tax under reverse charge.

[Rajagopalan Ranganathan]

Sir,

If the process undertaken by you as job work does not amounts to manufacture then you should get registered with Service tax Department and pay service tax. if the process undertaken by you as job work amounts to manufacture then the present registration is sufficient.

[DR.MARIAPPAN GOVINDARAJAN]

Thanks for your clarified solution.

[Ganeshan Kalyani]

Rajagopalan sir reply is always to the point. Thanks.

AI Summary

Service tax registration required when job work does not amount to manufacture; reverse charge may apply to such services. Service tax registration is required where job work does not amount to manufacture: the job worker must register and pay service tax, and reverse charge provisions may apply; if the process qualifies as manufacture, the manufacturer's Central Excise registration is sufficient.