TaxTMI 
TaxTMI 
Dear Sir,
on which notification or rule it is cleared that job worker should not add service tax on materail being issued on 57F4 for processing on returnable basis
SERVICE TAX NOT BE APPLIED ON JOB WORK MATERAIL BEING RECEIVE ON 57f4
03 Sep 2019 
1 Reply 
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Service tax on job work hinges on whether the activity amounts to manufacture or is a business auxiliary service.
Whether service tax applies to materials sent to a job-worker on a returnable basis depends on whether the job-work amounts to manufacture; if it does, Central Excise valuation rules and notification exemptions govern and service tax is not leviable, whereas non-manufacturing processing is treated as a business auxiliary service and attracts service tax with job-work cost and profit added to the final product's transaction value. (AI Summary)
Whether service tax applies to materials sent to a job-worker on a returnable basis depends on whether the job-work amounts to manufacture; if it does, Central Excise valuation rules and notification exemptions govern and service tax is not leviable, whereas non-manufacturing processing is treated as a business auxiliary service and attracts service tax with job-work cost and profit added to the final product's transaction value. (AI Summary)