Service tax liability

Reghunatha Karnavar P N (Others) (41 Points)

30 September 2014  

An EOU undertake job work on behalf of a DTA unit and exports the final product from the EOU on behalf of the DTA unit. The job work relate to only powdering of red chillies and the chilly powder is exported from the EOU, for which the EOU get job work charges. The doubt is whether this job work will attract service tax. Also please clarify whether this process will amount to manufacture.