service tax on hosiery job workers

[satbir singhwahi]

Sir

Pls guide whether hosiery job workers doing stiching work on piece rate basis are subject to service tax.

[DR.MARIAPPAN GOVINDARAJAN]

It is liable for service tax subject to threshold limit.

[satbir singhwahi]

Thks for reply

Sir

Pls guide as per Circular no. 190/9/2015- service tax , f.no. 354/153/2014 -TRU dt 15.12.2015.

AI Summary

Service tax liability on hosiery job workers affirmed, subject to threshold, per referenced circular guidance. Hosiery job workers performing stitching on a piece rate basis are subject to service tax when their aggregate taxable services exceed the prescribed threshold; the query cites Circular No. 190/9/2015 for departmental guidance on applicability and administrative treatment.