https://www.taxtmi.com/forum/issue?id=1153 Where labour is supplied by A within B's premises and A bills per piece, the activity is a supply of manpower rather than exempt job work; per-piece billing is a valuation method and does not alter classification. As a result, service tax may be leviable on A's supply while B, having paid excise on the processed goods, may claim cenvat credit. To be treated as a job worker, the processor must act in its own name and assume excise obligations or be a deemed manufacturer; limitation arguments may be available procedurally. en-us Wed, 06 May 2009 19:22:06 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1153 Where labour is supplied by A within B's premises and A bills per piece, the activity is a supply of manpower rather than exempt job work; per-piece billing is a valuation method and does not alter classification. As a result, service tax may be leviable on A's supply while B, having paid excise on the processed goods, may claim cenvat credit. To be treated as a job worker, the processor must act in its own name and assume excise obligations or be a deemed manufacturer; limitation arguments may be available procedurally. Discussion-Forum Service Tax Wed, 06 May 2009 19:22:06 +0530 https://www.taxtmi.com/forum/issue?id=1153