https://www.taxtmi.com/forum/issue?id=4208 Exemption for manufacturing activity addresses whether job work on client-supplied raw materials is exempt when finished goods return to the client; Notification No. 19/2005-ST is the controlling reference. If the job worker's process does not constitute manufacture and the principal manufacturer's final product is duty-exempt, the job worker's services are taxable under Business Auxiliary Service. No new notifications specifically grant exemption for such job work except limited rules for alcoholic beverages. en-us Fri, 01 Jun 2012 12:04:43 +0530 Thu, 23 Jan 2025 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4208 Exemption for manufacturing activity addresses whether job work on client-supplied raw materials is exempt when finished goods return to the client; Notification No. 19/2005-ST is the controlling reference. If the job worker's process does not constitute manufacture and the principal manufacturer's final product is duty-exempt, the job worker's services are taxable under Business Auxiliary Service. No new notifications specifically grant exemption for such job work except limited rules for alcoholic beverages. Discussion-Forum Service Tax Fri, 01 Jun 2012 12:04:43 +0530 https://www.taxtmi.com/forum/issue?id=4208