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Issue ID : 2298
- 0 -

JOB WORK -Payment of service tax and excise duty

Date 19 Oct 2010
Replies4 Answers
Views 2251 Views
our company id doing Job work (i.e manufacturing of chemical Product) and send it to customer. The Finished product is liable to pay Excise duty. whether Job work is liable to pay excise duty and service tax. If it it is liable under which section
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Replied on Oct 19, 2010
1.

Dear Sir, Taxability of any Job-worker has two aspects :

  • He undertakes a process which amounts to manufacture under section 2(f) of Central Excise Act 1944.
  • He undertakes process classifiable otherwise.
In you case since he is manufacturing chemicals (which you say, is dutiable at final stage) then he is absolutely out of service tax net. As far as liability of excise is concerned, the same depends upon the agreement between the JW and principal manufacturer. If the goods were sent under Notification 214/86 then excise has to be paid by the principal only.

- 0
Replied on Oct 19, 2010
2.

 that meansJob work does not attarct service tax

- 0
Replied on Oct 19, 2010
3.

Dear varmaji

plese mention the section or rule or notification or case law if any relating to this discussion

Thanking u sir

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Replied on Oct 20, 2010
4.

ST notification 8/2005 dated 01/03/2005 will clear all your points.

 

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