https://www.taxtmi.com/forum/issue?id=441 Liability for service tax on job work exists only if the job worker's operations do not amount to manufacture; processes like painting, powder coating, electroplating, heat treatment, sand blasting and cutting are taxable services. Such services may be exempt for customers who pay excise duty on the final product under the applicable exemption framework. If the job worker discharges the service tax, the manufacturer may avail Cenvat credit because the service constitutes an input service used in or in relation to manufacture. en-us Thu, 17 May 2007 14:03:57 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=441 Liability for service tax on job work exists only if the job worker's operations do not amount to manufacture; processes like painting, powder coating, electroplating, heat treatment, sand blasting and cutting are taxable services. Such services may be exempt for customers who pay excise duty on the final product under the applicable exemption framework. If the job worker discharges the service tax, the manufacturer may avail Cenvat credit because the service constitutes an input service used in or in relation to manufacture. Discussion-Forum Service Tax Thu, 17 May 2007 14:03:57 +0530 https://www.taxtmi.com/forum/issue?id=441