https://www.taxtmi.com/forum/issue?id=109510 Liability for excise duty on goods sent for job work is primarily that of the principal manufacturer, who must follow the prescribed job work procedure and file intimation with the jurisdictional officers of the job worker (with a copy to those over the manufacturer); no fresh intimation is needed on receipt. Maintain entries in the job work register. If the job worker's activity amounts to manufacture (except liquor), the principal remains primarily liable though the job worker may pay duty if goods are not returned; non manufacturing activity attracts service tax subject to threshold rules. en-us Wed, 09 Dec 2015 16:25:57 +0530 Thu, 23 Jan 2025 15:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109510 Liability for excise duty on goods sent for job work is primarily that of the principal manufacturer, who must follow the prescribed job work procedure and file intimation with the jurisdictional officers of the job worker (with a copy to those over the manufacturer); no fresh intimation is needed on receipt. Maintain entries in the job work register. If the job worker's activity amounts to manufacture (except liquor), the principal remains primarily liable though the job worker may pay duty if goods are not returned; non manufacturing activity attracts service tax subject to threshold rules. Discussion-Forum Central Excise Wed, 09 Dec 2015 16:25:57 +0530 https://www.taxtmi.com/forum/issue?id=109510