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Issue ID : 111678
- 0 -

Capital goods repairing under job work challan

Date 22 Mar 2017
Replies5 Answers
Views 2757 Views
Asked By

Sir,

We are manufacturer we are having mould for our final product.

We have send our mould for repairing purpose outside factory under job work challan.

Now i have 2 question :-

1. Whether repairing of capital goods outside plant is allowed or not,if yes how i can send capital goods (document).

2.In case we are sending outside under job work challan although we are sending it for repairing does it will attract serivce tax for party who is repairing mould.

3.merely sending a capital goods under job work challan will be understood as a job work.

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- 0
Replied on Mar 22, 2017
1.

CG can be sent outside the factory for repair as per rule 4 (5) (a) (ii) of CCR, 2004.

Service Tax is applicable under Repair & Maintenance Services.

Regards

S.Ramaswamy

- 0
Replied on Mar 22, 2017
2.

Dear Querist,

I concur with the views of Sh.S.Ramaswamy, Sir. I further add that Service Tax is applicable under Works Contract Service read with Notification No.24/12-ST and 11/14-ST dated 11.7.14.

- 0
Replied on Mar 22, 2017
3.

Such capital goods must be returned back with in two years.

- 0
Replied on Mar 22, 2017
4.

Sir,

Regasrdfing query 3 It does not matter whether this is a job work or not. What matters for you is the treatment of cenvat credit. As pointedby experts s.tax is leviable on the service providers. Such service tax will be available to you for taking credit

- 0
Replied on Mar 24, 2017
5.

Prescribed time limit for returning of moulds is also important otherwise CENVAT credit would be required to be reversed.

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