Jobwork done to EOU

[Asked by Guest]

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

AI Summary

Service tax liability for job work to an EOU hinges on whether the final product is excise liable and whether the work amounts to manufacture.
Service tax and central excise treatment of job work for an EOU turns on whether the job work amounts to manufacture and whether the final product is subject to excise duty. Notification No. 214/86 exempts job workers from excise duties if the supplier undertakes to discharge duty on the final product and return/use conditions are met; scrap is treated as manufacture by the job worker. Where the final product does not suffer duty (for example, when goods are exported from an EOU), job work may attract service tax and require registration, while the EOU may claim Cenvat credit or seek refund.