We are manufacturing unit doing job work to the EOU unit. Can we bill them for job work without service tax registration. How to show this job work services under Excise return ER-1 as well at CST & VAT returns .
Can any one help me in this regards
Priya
Manufacturers Query Service Tax Registration for Job Work with EOUs; Notification 214/86 Exempts Duties on Certain Conditions A manufacturing unit inquired about billing an Export Oriented Unit (EOU) for job work without service tax registration and how to reflect this in Excise return ER-1, CST, and VAT returns. Responses highlighted that under Notification 214/86, job work is exempt from duties if the supplier of raw materials undertakes to discharge duty on the final product. If the job work amounts to manufacturing, service tax is not applicable. However, if it does not, service tax must be paid unless exempted. Service tax registration is necessary if applicable, and transactions should be reported in ST-3 returns. (AI Summary)
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