Role of excise job work Form 57 in service tax

[Prem Ruhela]

Dear Sir,

Some manufacturer are using for Forn 57 for having job work from other sources & job provider is not charges any service tax on his bill for example if A send material to B for job work by using excise form 57 then B does not charge service in his bill while he his not availing any exemtion on service tax so what is the role of form 57 in service tax to save service tax. 

 

AI Summary

Understanding Service Tax Exemptions: Form 57, CENVAT Rule 4(5)(a), and Notification No. 214/86 Explained A discussion on a forum addresses the role of Form 57 in service tax, specifically regarding job work. A user queries why a job provider does not charge service tax when using Form 57. Respondents clarify that Form 57 is outdated and suggest using a Challan under Rule 4(5)(a) of the CENVAT Credit Rules, 2004, or Notification No. 214/86. They explain that if goods are returned and used in manufacturing, service tax is not applicable. It is noted that Form 57 has no role in service tax and that partially processed goods may be exempt from service tax if excise duty is paid.