TaxTMI 
TaxTMI 
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,
Excise Invoice
11 Apr 2012 
3 Replies 
1427 Views Asked by
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. (AI Summary)
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. (AI Summary)