Job Work_Himachal Pradesh_Central Excise_Service tax

[varun arora]

Dear Experts,

please resolve the query.

One Manufacturing Unit is engaged in Job Work in Haryana for the unit which is located in Baddi(HP) availing Central Excise Special Exemption which says no excise duty shall be applicable if goods manufactured goods in Himachal Pradesh.

In this case whether Unit of HP will intimate to the jurisdictional Excise authority for not charging Excise duty on job work done by Haryana's unit??

Actually whether Service tax will be applicable to this unit??

What should be done in this case??

Thanks in advance.

[KASTURI SETHI]

Dear Querist,

Pl. read my reply dated 20.2.2017 in respect of Issue ID No.111534.

[Ganeshan Kalyani]

Yes a healthy and detailed reply is being casted by an expert Sri Kasturi Sir in the issue id referred by him in his reply. Thanks.

AI Summary

Service tax on job work: whether Himachal excise exemption affects taxability of work carried out in another state.
Whether a manufacturing unit in Baddi, Himachal Pradesh enjoying a central excise exemption must notify its jurisdictional excise authority when job work is performed in Haryana, and whether the job worker's activities are taxable under the service tax regime; this focuses on the interaction between the state specific excise exemption, procedural notification requirements to retain that exemption when manufacturing steps occur out of state, and the taxability of job work services.