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. 

 

[YAGAY andSUN]

Form under Rule 57 F 4 is out dated.  For sending goods for job work , kindly use Challan either under Rule 4 (5) a of CENVAT credit Rule, 2004 or under Notification No. 214/86, as the case may be.

[YAGAY andSUN]

Further, if the goods are being returned after having jobworked and inturn are being used in the manufacturing of final product, then, service tax will not be applicable as mentioned in  8/2005-ST and 19/2005-ST  as amended time to time.

[Snehal Kulkarni]

Please refer to Rule 4 (5) of CCR 2004.

"...............it is established from the records, challans or memos or any other document produced by the manufacturer or provider of output service taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker .............."

The provision for 4(5)(a) Challan is not specific in manner.

As far as Role of 57 as asked is concern, it the procedural Part prescribed uner the rule and relevant notification to remove the input/semi finished goods for Jobwork without payment of duty, subject to the condition laid down there.

There is No Role of Form 57 in Service Tax.

If the Partially process good is liable for Payment of Excise Duty at the time of clearance from the Pricipal Manufacturers Premises, then the Service Tax on such goods are exempted.

Hope this is clear to you.

 

 

[NEERAJ KUMAR, RANCHI]

There is no provision of such form like form 57. Further point made by you is not clear if the goods were sent for job work why thhe jobworker chharge service tax, make it more clear so tat proper answer can be given.

[Guest]

Dear sir

               unregistered  dealer not issued 57f4  challan  for job work but job work done by manufacture  against 57f4  what type offence when manufacture  also not registered in service tax

Mohit

AI Summary

Job-work challan rules: using Cenvat-compliant challans exempts job-worker services when goods return and are used in manufacture. Form 57 (Rule 57F-4) is outdated and does not determine service tax liability for job work; manufacturers must use challans under Cenvat rules and relevant excise notifications for removal and return of goods. If goods sent for job work are returned and used in manufacture, the job-worker's service is not subject to service tax, provided records or challans show return within the prescribed time and other compliance conditions are met.