1) I would like to know whether there have been any amendment / changes on notification No. 8/2005-Service Tax dated 01/03/2005.
2) Whether there is any new notification / circular on exemtion in cases whether goods are produced using raw material supplied by the client and goods so produced are returned back to the said client.
Amendments to Notification No. 8/2005-Service Tax: Job Workers Must Pay Service Tax if Process Isn't Manufacturing A query was raised regarding amendments to Notification No. 8/2005-Service Tax and whether new notifications exist for exemptions when goods are produced using client-supplied raw materials and returned to the client. One response referred to Notification No. 19/2005-ST, while another clarified that no new notifications or circulars exist for such exemptions, except for those related to alcoholic beverages. It was noted that if the job worker's process does not amount to manufacturing and the final product is duty-exempt, the job worker must pay service tax under Business Auxiliary Services (BAS). (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
