https://www.taxtmi.com/forum/issue?id=4126 Leviability of service tax on job work embroidery depends on whether the embroidery constitutes Manufacture; if it does, Business Auxiliary Services do not apply and the job worker is not taxable, particularly where the principal clears and pays excise on the final product. If the process is not manufacture and is outside exemption or negative list protections, the job worker may be liable to service tax under categories like works contract or Business Auxiliary Services, subject to threshold limits and applicable exemption notifications. en-us Fri, 04 May 2012 17:02:13 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4126 Leviability of service tax on job work embroidery depends on whether the embroidery constitutes Manufacture; if it does, Business Auxiliary Services do not apply and the job worker is not taxable, particularly where the principal clears and pays excise on the final product. If the process is not manufacture and is outside exemption or negative list protections, the job worker may be liable to service tax under categories like works contract or Business Auxiliary Services, subject to threshold limits and applicable exemption notifications. Discussion-Forum Service Tax Fri, 04 May 2012 17:02:13 +0530 https://www.taxtmi.com/forum/issue?id=4126