Excise Invoice

[Pramod Pandey]

Dear Sir,


Being 100% EOU if we job work/Sub-contracting for aboard party we should charge service tax and excise duty in the invoice or only excise duty will be charge please guide us with relevant notification/Circular.

W/regards,

[Suresh Kumar Agareal]

If you do not charge excise duty and service tax paid in the invoice, how the recipient of goods would claim CENVAT/MODVAT and if in future there is nececssity of Refund., how you will claim Refund. Therefore it is necesaryto show all taxes in the invoice.

                                                                                    S.K.Agarwal

[Dilip Darji]

Dear Sir.

For doing such job work, are you physically getting any goods from abroad ? Do you have Service Tax Registration ?

Please reply.

DILIP DARJI.

[Pramod Pandey]

Dear Sir,

Yes, we shall import goods and return to party after processing(Job Work) have service tax in registration in GTA. Is manufacturer lible to charge S.tax and goods will  dispatch on  ARE-1 form that will treat as Export.How can we charge both duty.In job work can make Excise Invoice for send the procssed material abroad. Pls clarify .     

P.K.Pandey

AI Summary

Export job work tax treatment: ensure invoices reflect applicable excise and service taxes to preserve input credits. Invoices for job work by a 100% EOU should show all applicable excise duty and service tax so the overseas recipient can claim CENVAT/MODVAT credits and to preserve refund rights; assessment of liability also depends on whether goods are physically moved for processing, whether the job worker has service tax registration, and whether dispatch on ARE 1 treating the movement as export alters the obligation to charge either tax.