A is doing job work of painting powder coated on c/fan blades and geysers outer body for B in B's premises with himself with his labour on the material provided by B and billing made on the basis of completion of pieces and getting the paynment after deducting of TDS by B .these painting blades and outer body are finally assembled in the final product and is taxable in excise vide Code No.84149030 and 85169000 and excise duty paid on final product by B .
Whether Service Tax Provisions are applicable in relating to
1. Manpower Recruitment or Supply Agency's Services
2.Business Auxiliary Services
Here A is doing job work for B in B's Premises .

( BAL KRISHAN GARG )

A is doing job work of painting powder coated of Fan Blades and Geysers ( Outer body ) to be assembled in final product in B's Factory by himself and his labour and B is paying Excise Duty under Excise Terrif Code 84149030 and 85169000 on the complete product .
Whether Service Tax Provisions apply to A in regard to Manpower Recruitment or Supply Agency's Services or under Business Auxiliary Services in any manner.
Painted c/fan blades and outer body of Geysers will finally sold by B after assembling .

(BAL KRISHAN GARG )
e-mailid : gargbk2001@yahoo.com

Dear Experts

Is excise duty applicable or not? In case an manufacturing concern goes for works contract i.e goods transfering to works contract and then if finished goods at works contractor place took to the party (buyer of goods.
Make clear regarding when goods removed to works contract which duty is applicable and then when goods (i.e., finished goods) removed to buyer's place.. which duty is applicable?......

if x manufacturer manufactured excisable as well as exempted goods and unable to maintain sapeate books of account in such a situation he has an option to pay an "amount"(not excise duty) equal to 10% of exempted goods.
As cesses are payable on excise duty and not on "amount"....
on the above "amount", x has to pay any education and higher education cess or not?

please reply
THANKSSSS...............

Hello everyone
In the notification 8/2003 it is written in respect of inputs used in relation to first clearances upto 150 lakhs cenvat credit cannot be availed.but someone told me that there was an ammendment under which cenvat credit is not available to SSI even after the clearances of 150 lakhs.Can someone please tell what the exact present situation is?

Hello everyone
My query is regarding section11AC of central excise act.Under this section there is a provision for reduced amount of penalty in first and second proviso if the duty with interest and penalty is deposited within 30 days.This is when assessee does not go for appeal
But when assessee goes for appeal and loses in it then under third proviso he will be liable to pay the duty and interest and penalty on the amount determined under appeal whether increased or decreased.
Query:-Under fourth proviso the exact wordings are "provided also that in that case the benefit of reduced penalty shall be available if the amount of duty so increased and the interest payable thereon and consequential penalty paid within 30 days.
Does this mean that if the amount is determined under appeal and there is fraudcase the amount of penalty shall be reduced only in respect of the increemental amount of duty?i.e supose original duty determined was 50 lakhs and now if duty determined is 70 lakhs then reduction will be available for 20 lakhs only and in in other cases suppose duty determined is 30 lakhs then no reduction will be there.
please explain.

It is stated that as per ICAI guidance notes, Exise duty provision is made on Finished goods having no effect on the profit & loss account, Is it true? what entries to be passed while making the provision of excise duty on FG. Please reply.

CAN SOMEBODY PROVIDE DETAILS REGARDING VALUATION OF MATERIAL AS PER CENTRAL EXCISE LAW WHERE MATEIAL IS FREE ISSUED BY THE CUSTOMER.

Dear Sir / Madam

We are manufacturer of excisable goods duitable and exempted goods and we are paying GTA inward ,GTA Outward, GTA Export outward Service Tax by TR-6

Now our questation is :

1 Can we avail credit of GTA inward & GTA Export Ser tax paid by TR-6 when we are producing duitable and exempted goods both ?

Pls reply ASAP

Keyur Vora

Sir As i am not a manufacturer and i am not registered with central excise department do i need to take a CT-1 form from the department for third party export.Actually i am a exporter holding IEC from dgft.

I have got an order from my foreign buyer. he has remited all amount in advance to me. Now i have contacted a manufacturer based in other state from my. I asked him to send all material directly from his factory to my buyer's destination.and for that i will pay him all the expenditure. I will Give him Invoice and mention his name in that as manufacturer exporter and mine as a merchant exporter (As Third Party Export).

I want to pay him in INR but he is telling without getting payment in USD he can't show the Export and if i want to pay him in INR then i should provide him CT-1 Form and Form H (Sales Tax)to get the benefit of exemption of Excise Duty & Sales Tax.

My question is, In this case Should I have to Provide him the CT-1 and H Form?

He raise a PI to me and mention my name as buyer and my client's address as Port of delivery.

In the amount column he mention Base amount of goods which is finalized between us and add Excise Duty and sales tax in that amount extra. and now if I will provide him CT-1 Form and Form H then he will deduct Excise Duty and Sales Tax From my Invoice.

He is the one who is manufacturing the goods, he is the one who is sending material directly to my client, Material will picked from his factory and landed at Loading (Sea Port) port and from there to Delivery Port (At my client place). I think for this purpose he doesn't required CT-1 and Form H from my side.According to my knowledge he Just need my sign and seal on ARE-1 (Which he will fill up and send to me) Form and Need a Export Invoice from my side mentioning my and his name in that Export Invoice.

We are new for this type of export so i need to know from the expert of this.

Pls this is very urgent for me.