https://www.taxtmi.com/forum/issue?id=3610 Where the customer supplies inputs and the customer files the declaration required by the job-work exemption notification, the job worker is not liable to excise duty provided the notification's procedural conditions are complied with; service tax is not leviable where the processing legally amounts to manufacture, and any service tax paid contrary to that legal characterisation may be refundable subject to unjust enrichment and limitation rules. en-us Thu, 01 Dec 2011 14:35:16 +0530 Thu, 23 Jan 2025 15:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3610 Where the customer supplies inputs and the customer files the declaration required by the job-work exemption notification, the job worker is not liable to excise duty provided the notification's procedural conditions are complied with; service tax is not leviable where the processing legally amounts to manufacture, and any service tax paid contrary to that legal characterisation may be refundable subject to unjust enrichment and limitation rules. Discussion-Forum Central Excise Thu, 01 Dec 2011 14:35:16 +0530 https://www.taxtmi.com/forum/issue?id=3610