service tax applicable or not

[Ramakrishnan Seshadri]

Dear Sir,

We are the manufacturers of automobile parts. We want to send to our job worker some fabrics for stiching purpose.

His job is only to stich the fabric and return to us.

Our question is whether any any service tax has to be charged in his invoice or not.

Kindly experts clarify our doubt.

Thanks & Regards,

S.Ramakrishnan

AI Summary

Service tax applicability for job-work stitching: where excise is exempt, service tax applies under other than negative list.
Whether service tax is chargeable on a manufacturer's fabric sent to a job worker for stitching depends on whether central excise duty applies; if excise is exempt, the stitching falls within service tax coverage under the other than negative list classification, previously treated as business auxiliary services.