TaxTMI 
TaxTMI 
sir ,
we have received the raw material from my customer under 57f(4) for doing job work. so my quistion is we have to raise the bill with service tax or with out service tax?.
57f(4) under service tax act
24 Feb 2012 
4 Replies 
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Job-work exemption: service tax not leviable where process amounts to manufacture and final product bears excise duty.
Service tax on job work is not leviable where the job-worker's operations qualify as manufacture, the job-worked goods are returned to the supplier for further manufacture, and excise duty is paid on the final product; in that situation notification-based relief under the BAS classification permits billing without service tax, subject to verification that the supplier bears excise liability and the relevant notifications' conditions are met. (AI Summary)
Service tax on job work is not leviable where the job-worker's operations qualify as manufacture, the job-worked goods are returned to the supplier for further manufacture, and excise duty is paid on the final product; in that situation notification-based relief under the BAS classification permits billing without service tax, subject to verification that the supplier bears excise liability and the relevant notifications' conditions are met. (AI Summary)