TaxTMI 
TaxTMI 
Dear Sir,
We have two manfacturing unit in one state but in different city with same name. i just want to know that if we provide job work to iind unit like machining then we should pay service tax on it or not.???????????
Service for own branch
25 Jul 2011 
3 Replies 
2171 Views Asked by
Service to self not taxable; intra-company job work attracts service tax only if charged with consideration and separate registration.
Service tax does not apply where one unit of the same legal entity provides services to another unit without charge; liability arises only when services are provided for consideration or to a distinct "person." If units have separate registrations and one unit invoices or charges the other for job work, service tax will be applicable; absent consideration or separate registration, intra-company job work is not taxable. (AI Summary)
Service tax does not apply where one unit of the same legal entity provides services to another unit without charge; liability arises only when services are provided for consideration or to a distinct "person." If units have separate registrations and one unit invoices or charges the other for job work, service tax will be applicable; absent consideration or separate registration, intra-company job work is not taxable. (AI Summary)