https://www.taxtmi.com/forum/issue?id=119331 Dispute whether the Mega Exemption for "intermediate production process as job work in relation to any goods on which appropriate duty is payable by the principal manufacturer" covers second level job workers. One practitioner argues that if the process amounts to manufacture, Central Excise duty paid by the principal brings both job workers within excise treatment (not service tax); if it does not amount to manufacture, Service Tax is leviable on each job worker. Another practitioner contends that for the disputed period job work services were exempt from service tax irrespective of the manufacture test. en-us Mon, 30 Sep 2024 21:29:52 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119331 Dispute whether the Mega Exemption for "intermediate production process as job work in relation to any goods on which appropriate duty is payable by the principal manufacturer" covers second level job workers. One practitioner argues that if the process amounts to manufacture, Central Excise duty paid by the principal brings both job workers within excise treatment (not service tax); if it does not amount to manufacture, Service Tax is leviable on each job worker. Another practitioner contends that for the disputed period job work services were exempt from service tax irrespective of the manufacture test. Discussion-Forum Service Tax Mon, 30 Sep 2024 21:29:52 +0530 https://www.taxtmi.com/forum/issue?id=119331