https://www.taxtmi.com/forum/issue?id=3702 Liability to service tax for job work depends on whether the process creates a new and identifiable excisable product; absent such creation the activity may attract service tax, whereas processes producing excisable goods may fall under central excise jobwork principles as exemplified by Notification 214/86. Charges for development of tools may be subject to excise, with the development value includible in the assessable value. en-us Mon, 02 Jan 2012 13:40:38 +0530 Thu, 23 Jan 2025 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3702 Liability to service tax for job work depends on whether the process creates a new and identifiable excisable product; absent such creation the activity may attract service tax, whereas processes producing excisable goods may fall under central excise jobwork principles as exemplified by Notification 214/86. Charges for development of tools may be subject to excise, with the development value includible in the assessable value. Discussion-Forum Service Tax Mon, 02 Jan 2012 13:40:38 +0530 https://www.taxtmi.com/forum/issue?id=3702