https://www.taxtmi.com/forum/issue?id=2298 Where a job worker undertakes a process that amounts to manufacture under the Central Excise Act, that activity falls outside the service tax net and is treated as manufacture for excise purposes. Excise duty allocation depends on the agreement and applicable excise notification: if goods are sent under the relevant notification permitting job work clearances, excise may be payable by the principal; otherwise excise responsibility follows the manufacturing activity. en-us Tue, 19 Oct 2010 12:31:54 +0530 Thu, 23 Jan 2025 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2298 Where a job worker undertakes a process that amounts to manufacture under the Central Excise Act, that activity falls outside the service tax net and is treated as manufacture for excise purposes. Excise duty allocation depends on the agreement and applicable excise notification: if goods are sent under the relevant notification permitting job work clearances, excise may be payable by the principal; otherwise excise responsibility follows the manufacturing activity. Discussion-Forum Service Tax Tue, 19 Oct 2010 12:31:54 +0530 https://www.taxtmi.com/forum/issue?id=2298