https://www.taxtmi.com/article/detailed?id=358 Job work processing of client-supplied goods returned for further manufacture is exempt from service tax when final products at the client attract excise duty; job workers cannot claim Cenvat. Where the contractor purchases paint and effects coating the activity is a works contract attracting service tax registration and a contract-specific election between composition (no input credit) and normal scheme (input and capital goods credit available). VAT treatment similarly allows either a standard-deduction with full input setoff or a works contract composition with limited setoff. en-us Tue, 05 May 2009 00:00:00 +0530 Tue, 05 May 2009 21:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=358 Job work processing of client-supplied goods returned for further manufacture is exempt from service tax when final products at the client attract excise duty; job workers cannot claim Cenvat. Where the contractor purchases paint and effects coating the activity is a works contract attracting service tax registration and a contract-specific election between composition (no input credit) and normal scheme (input and capital goods credit available). VAT treatment similarly allows either a standard-deduction with full input setoff or a works contract composition with limited setoff. Articles Service Tax Tue, 05 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=358