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    <title>Eligibility and applicability of service tax and excise</title>
    <link>https://www.taxtmi.com/forum/issue?id=1104</link>
    <description>Whether laser cutting job work attracts service tax depends on two situations: if the principal manufacturer is liable to central excise duty, the job worker need not pay service tax under Business Auxiliary Services; and if the job worker&#039;s operations constitute a manufacturing activity, service tax likewise does not apply. Absent those conditions, the job worker&#039;s labour-only cutting service returning material and waste to the customer is taxable as a service once threshold rules apply.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=1104</link>
      <description>Whether laser cutting job work attracts service tax depends on two situations: if the principal manufacturer is liable to central excise duty, the job worker need not pay service tax under Business Auxiliary Services; and if the job worker&#039;s operations constitute a manufacturing activity, service tax likewise does not apply. Absent those conditions, the job worker&#039;s labour-only cutting service returning material and waste to the customer is taxable as a service once threshold rules apply.</description>
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      <law>Service Tax</law>
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