https://www.taxtmi.com/forum/issue?id=109170 Reconditioning of tools by an Indian job worker is not manufacture and is treated as a taxable service; the job worker must pay Service Tax on reconditioning charges after availing the applicable small scale exemption, and should treat receipts as service income even where imported inputs subject to CVD are used. en-us Tue, 15 Sep 2015 11:21:17 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109170 Reconditioning of tools by an Indian job worker is not manufacture and is treated as a taxable service; the job worker must pay Service Tax on reconditioning charges after availing the applicable small scale exemption, and should treat receipts as service income even where imported inputs subject to CVD are used. Discussion-Forum Service Tax Tue, 15 Sep 2015 11:21:17 +0530 https://www.taxtmi.com/forum/issue?id=109170