https://www.taxtmi.com/forum/issue?id=4880 Processing by job workers that amounts to manufacture or production of goods is excluded from service tax; if the final product is dutiable, job work services are not taxable regardless of turnover. If processing does not amount to manufacture and is not otherwise excluded, individual job workers who cross the registration threshold must register and pay service tax. Where the service is manpower supply to a body corporate by individuals/HUF/partnerships, the partial reverse charge mechanism may apply and the recipient can claim cenvat credit. en-us Wed, 31 Oct 2012 14:48:30 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4880 Processing by job workers that amounts to manufacture or production of goods is excluded from service tax; if the final product is dutiable, job work services are not taxable regardless of turnover. If processing does not amount to manufacture and is not otherwise excluded, individual job workers who cross the registration threshold must register and pay service tax. Where the service is manpower supply to a body corporate by individuals/HUF/partnerships, the partial reverse charge mechanism may apply and the recipient can claim cenvat credit. Discussion-Forum Service Tax Wed, 31 Oct 2012 14:48:30 +0530 https://www.taxtmi.com/forum/issue?id=4880