https://www.taxtmi.com/forum/issue?id=4102 Whether processing imported goods for a foreign principal by an EOU is manufacture (attracting excise) or a taxable service (attracting service tax) governs invoicing and tax treatment. Facts: duty free import under procurement certificate; EOU mixes some inputs; processed goods returned abroad. If characterised as jobwork/service, invoice under service tax for service charges; if characterised as manufacture or deemed sale, excise may be leviable and affect excise invoicing and ARE 1. Factual analysis of processing extent is required to determine if separate invoices for materials and service are necessary and whether excise or service tax should be charged. en-us Sun, 29 Apr 2012 12:48:52 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4102 Whether processing imported goods for a foreign principal by an EOU is manufacture (attracting excise) or a taxable service (attracting service tax) governs invoicing and tax treatment. Facts: duty free import under procurement certificate; EOU mixes some inputs; processed goods returned abroad. If characterised as jobwork/service, invoice under service tax for service charges; if characterised as manufacture or deemed sale, excise may be leviable and affect excise invoicing and ARE 1. Factual analysis of processing extent is required to determine if separate invoices for materials and service are necessary and whether excise or service tax should be charged. Discussion-Forum Customs Sun, 29 Apr 2012 12:48:52 +0530 https://www.taxtmi.com/forum/issue?id=4102