https://www.taxtmi.com/forum/issue?id=106221 When a 100% EOU sends semi finished polypropylene mats to a job worker who uses the job worker's own rubber compound, the processing falls within Works Contract Service and service tax is likely leviable. Alternatively, if the job worker first sells the rubber compound to the EOU and then performs the backing as job work, the job worker's job work charges may qualify for exemption under the mega exemption notification, subject to its conditions. en-us Thu, 07 Nov 2013 15:52:14 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106221 When a 100% EOU sends semi finished polypropylene mats to a job worker who uses the job worker's own rubber compound, the processing falls within Works Contract Service and service tax is likely leviable. Alternatively, if the job worker first sells the rubber compound to the EOU and then performs the backing as job work, the job worker's job work charges may qualify for exemption under the mega exemption notification, subject to its conditions. Discussion-Forum Central Excise Thu, 07 Nov 2013 15:52:14 +0530 https://www.taxtmi.com/forum/issue?id=106221