https://www.taxtmi.com/forum/issue?id=109303 Whether painting by a job worker is subject to service tax or treated as manufacture depends on whether the process alters the character or identity of partially processed plates; if it does not, the painting is a taxable service payable by the job worker and eligible for credit by the principal when duty is paid on the finished goods. Notification No. 25/2012-ST may exempt service tax where appropriate duty is payable by the principal manufacturer, so application of the notifications and factual assessment of the manufacturing process determines levy and liability. en-us Sun, 18 Oct 2015 09:23:59 +0530 Thu, 23 Jan 2025 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109303 Whether painting by a job worker is subject to service tax or treated as manufacture depends on whether the process alters the character or identity of partially processed plates; if it does not, the painting is a taxable service payable by the job worker and eligible for credit by the principal when duty is paid on the finished goods. Notification No. 25/2012-ST may exempt service tax where appropriate duty is payable by the principal manufacturer, so application of the notifications and factual assessment of the manufacturing process determines levy and liability. Discussion-Forum Central Excise Sun, 18 Oct 2015 09:23:59 +0530 https://www.taxtmi.com/forum/issue?id=109303