https://www.taxtmi.com/caselaws?id=359123 Electroplating done on safety pins received on job work basis and returned to the principal manufacturer was not liable to service tax under Notification No. 8/2005-ST merely because the final product was exempt or nil-rated. The assessee maintained records under Notification No. 214/86, and any liability arising from the manufacture and final clearance of the goods lay with the principal manufacturer under the Central Excise regime. On those facts, the Tribunal treated the activity as job work outside the assessee's service tax liability and held that the demand was unsustainable. en-us Tue, 19 Dec 2017 00:00:00 +0530 Wed, 25 Apr 2018 05:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359123 Electroplating done on safety pins received on job work basis and returned to the principal manufacturer was not liable to service tax under Notification No. 8/2005-ST merely because the final product was exempt or nil-rated. The assessee maintained records under Notification No. 214/86, and any liability arising from the manufacture and final clearance of the goods lay with the principal manufacturer under the Central Excise regime. On those facts, the Tribunal treated the activity as job work outside the assessee's service tax liability and held that the demand was unsustainable. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359123