https://www.taxtmi.com/forum/issue?id=1112 The jobworker's design and chemical processing of glass is not manufacture and so not subject to excise; however, the jobworker's labour receipts are taxable unless they meet the statutory job-work exemption conditions (client-supplied goods, return to client for use in manufacture of dutiable goods, and final products not nil-rated or exempt). Where exemption conditions fail, the jobworker owes service tax and the dealer cannot claim input credit because the dealer's subsequent sale does not amount to manufacture and may be treated as exempt. en-us Sat, 18 Apr 2009 18:50:22 +0530 Thu, 23 Jan 2025 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1112 The jobworker's design and chemical processing of glass is not manufacture and so not subject to excise; however, the jobworker's labour receipts are taxable unless they meet the statutory job-work exemption conditions (client-supplied goods, return to client for use in manufacture of dutiable goods, and final products not nil-rated or exempt). Where exemption conditions fail, the jobworker owes service tax and the dealer cannot claim input credit because the dealer's subsequent sale does not amount to manufacture and may be treated as exempt. Discussion-Forum Service Tax Sat, 18 Apr 2009 18:50:22 +0530 https://www.taxtmi.com/forum/issue?id=1112