SERVICE TAX ON JOB WORK

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SERVICE TAX ON JOB WORK

[Madhukar N Hiregange]

if manufacture then not liable. If not manufacture and done for excise assessee then not lible under not.8/2005

AI Summary

Service tax on job work: manufacturing operations and job work for excise assessees are not treated as taxable services. Job work is not subject to service tax if the activity amounts to manufacture. If the work does not amount to manufacture but is performed for an excise assessee, it is likewise not leviable under the exemption applicable to services for excise assessees.