Applicability of Service Tax on Jobwork on goods exported.

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if an individual undertakes a jobwork on behalf of other individual and the goods are exported whether service tax is applicable

AI Summary

Debate on Service Tax Applicability for Job Work on Exported Goods Under Finance Act, 1944 and Notification 25/2012. A discussion on the applicability of service tax on job work for goods exported addresses whether service tax is applicable when an individual performs job work for another, and the goods are exported. One participant notes that job workers cannot claim exemption based on the goods being exported. Another highlights that no service tax is payable if the job work involves manufacturing or production, as it falls under the negative list of the Finance Act, 1944. Additionally, notification 25/2012 exempts certain job work processes if the principal manufacturer pays the appropriate duty, but service tax applies if export duty is nil.