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

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Form 57 (Rule 57F-4) is outdated and does not determine service tax liability for job work; manufacturers must use challans under Cenvat rules and relevant excise notifications for removal and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.