https://www.taxtmi.com/forum/issue?id=107429 Job-work service charges are exempt only if the process amounts to manufacture or the principal manufacturer pays appropriate excise duty (not nil-rate or wholly exempt). An EDEC that renders the principal's goods exempt by end use does not equate to payment of appropriate duty; exemptions are strictly construed. If the principal does not pay excise, the job worker is liable for service tax and should seek to collect it from the client unless the process or documentation (e.g., DSIR certificate) clearly establishes exemption or manufacture. en-us Thu, 02 Oct 2014 12:09:14 +0530 Thu, 23 Jan 2025 15:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107429 Job-work service charges are exempt only if the process amounts to manufacture or the principal manufacturer pays appropriate excise duty (not nil-rate or wholly exempt). An EDEC that renders the principal's goods exempt by end use does not equate to payment of appropriate duty; exemptions are strictly construed. If the principal does not pay excise, the job worker is liable for service tax and should seek to collect it from the client unless the process or documentation (e.g., DSIR certificate) clearly establishes exemption or manufacture. Discussion-Forum Service Tax Thu, 02 Oct 2014 12:09:14 +0530 https://www.taxtmi.com/forum/issue?id=107429