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    <title>Service Tax on Labour Charges</title>
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    <description>Service tax applies to packing activities by a job worker: labour charges and packing material supplied free are taxable as packaging services. Tax on imported or specified services payable by the receiver under the reverse charge mechanism must be paid in cash through the appropriate challan, but may be taken as Cenvat credit if the service is an input service. Packing by job workers is not taxable when goods are returned and cleared on payment of duty; exemptions may otherwise render the packing service taxable.</description>
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      <description>Service tax applies to packing activities by a job worker: labour charges and packing material supplied free are taxable as packaging services. Tax on imported or specified services payable by the receiver under the reverse charge mechanism must be paid in cash through the appropriate challan, but may be taken as Cenvat credit if the service is an input service. Packing by job workers is not taxable when goods are returned and cleared on payment of duty; exemptions may otherwise render the packing service taxable.</description>
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      <law>Service Tax</law>
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