https://www.taxtmi.com/forum/issue?id=106775 The contractor's fabricating activity using principal supplied materials and premises constitutes manufacture of ready made garments under Chapter 61 and thus is excluded from service tax under the negative list; applicable central excise notifications may exempt such goods where conditions (including non claim of cenvat credit) are met, so the job worker ordinarily has no service tax liability while excise treatment remains the material owner's responsibility. en-us Mon, 05 May 2014 11:33:02 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106775 The contractor's fabricating activity using principal supplied materials and premises constitutes manufacture of ready made garments under Chapter 61 and thus is excluded from service tax under the negative list; applicable central excise notifications may exempt such goods where conditions (including non claim of cenvat credit) are met, so the job worker ordinarily has no service tax liability while excise treatment remains the material owner's responsibility. Discussion-Forum Service Tax Mon, 05 May 2014 11:33:02 +0530 https://www.taxtmi.com/forum/issue?id=106775