https://www.taxtmi.com/forum/issue?id=107386 If processed goods are cleared as finished products with payment of excise duty by the principal manufacturer, service tax on the job work is not leviable. The operative test is whether the finished goods attract excise duty; intermediate production processes performed as job work in relation to goods on which appropriate duty is payable by the principal are excluded from service tax under the notification. en-us Tue, 23 Sep 2014 15:22:04 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107386 If processed goods are cleared as finished products with payment of excise duty by the principal manufacturer, service tax on the job work is not leviable. The operative test is whether the finished goods attract excise duty; intermediate production processes performed as job work in relation to goods on which appropriate duty is payable by the principal are excluded from service tax under the notification. Discussion-Forum Central Excise Tue, 23 Sep 2014 15:22:04 +0530 https://www.taxtmi.com/forum/issue?id=107386