Job work related service tax

Service tax liability for job work hinges on whether activity is manufacture or service and turnover exceeds threshold.
Liability for service tax on job work depends on whether the job worker's activity constitutes manufacture or a service and on the job worker's own turnover relative to the statutory threshold; if the activity is a service, service tax and registration obligations arise once the job worker crosses the turnover threshold, and the principal manufacturer's small scale exemption does not necessarily relieve the job worker of that liability. (AI Summary)