https://www.taxtmi.com/forum/issue?id=59 Service tax on jobwork for exported goods hinges on two operative points: processes amounting to manufacture by the job-worker are excluded under the negative list, and an exemption applies to intermediate production processes performed as jobwork when the principal manufacturer is liable to pay appropriate duty. If the principal faces nil duty on export, the jobwork does not qualify for that exemption and service tax may be payable on the job-worker's services. en-us Wed, 18 Jan 2006 13:42:14 +0530 Thu, 23 Jan 2025 15:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=59 Service tax on jobwork for exported goods hinges on two operative points: processes amounting to manufacture by the job-worker are excluded under the negative list, and an exemption applies to intermediate production processes performed as jobwork when the principal manufacturer is liable to pay appropriate duty. If the principal faces nil duty on export, the jobwork does not qualify for that exemption and service tax may be payable on the job-worker's services. Discussion-Forum Service Tax Wed, 18 Jan 2006 13:42:14 +0530 https://www.taxtmi.com/forum/issue?id=59