sir one of my client is doing job work for other manufactures in uttranchal which is covered under 2f (ii) defination of manufacturing under excise act, however the same has been exempted due to special tax exemption given to state of uttanchal.
my question is whether service tax would be attracted in above scenario.if company ia doing job work by providing service by labour and their machinery..there plea is tha due to specified point given in mega exemption 25/2012..stax would not be attracted where is excise ia levied..bt however they are enjoying exemption on such excise.pls refer me any related case law if any
Service Tax Applies for Job Work in Manufacturing Despite Excise Exemption Under Mega Exemption 25/2012 A client in Uttarakhand is performing job work for manufacturers, which falls under the manufacturing definition per the excise act but is exempt from excise due to state-specific tax exemptions. The query is whether service tax applies in this scenario, given the exemption under Mega Exemption 25/2012, which states service tax is not applicable where excise is levied. However, the client benefits from excise exemption. The response clarifies that service tax is payable unless excise duty on the final product is paid, referencing past conditional exemptions and relevant notifications. (AI Summary)
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