Excise manufacturer can charge service tax on job work
This query is : Resolved
19 December 2015
GOOD AFTERNOON EXPERTS,
THIS IS VERY URGENT QUERY FOR ME PLEASE REPLY AS SOON AS POSSIBLE.
WE ARE EXCISABLE UNIT SITUATED IN UTTARAKHAND. WE ARE ALSO DOING JOB WORK FOR ANOTHER COMPANY.SIR MY QUERY IS THAT
1-WILL WE CHARGE SERVICE TAX 14.5% FROM PRINCIPAL MANUFACTURER.
2-WHO WILL PAY EXCISE DUTY PRINCIPAL MANUFACTURER( IF UNDER EXCISE) OR WE WILL CHARGE EXCISE DUTY AT THE TIME OF SEND MATERIAL THROUGH CHALLAN
3-IF WE WILL CHARGES SERVICE TAX THEN CAN WE ADJUST THIS AMOUNT. MEANS THAT WE ARE SERVICE RECEIVER THEN AT THE TIME OF MAKING SERVICE TAX PAYMENT CAN WE ADJUST OUTPUT SERVICE IN TO INPUT SERVICE
EXAMPLE
ST CHARGE IN JOB WORK 100
ST ON INPUT SERVICE RECEIVER 40
THEN CAN WE DEPOSIT 60 (100-40)
4-CAN WE CENVAT CREDIT OF SERVICE TAX CHARGED ON JOB WORK AT THE TIME OF EXCISE PAYMENT.
THIS IS VERY URGENT QUERY FOR ME PLEASE REPLY AS SOON AS POSSIBLE.
WE ARE EXCISABLE UNIT SITUATED IN UTTARAKHAND. WE ARE ALSO DOING JOB WORK FOR ANOTHER COMPANY.SIR MY QUERY IS THAT
1-WILL WE CHARGE SERVICE TAX 14.5% FROM PRINCIPAL MANUFACTURER.
2-WHO WILL PAY EXCISE DUTY PRINCIPAL MANUFACTURER( IF UNDER EXCISE) OR WE WILL CHARGE EXCISE DUTY AT THE TIME OF SEND MATERIAL THROUGH CHALLAN
3-IF WE WILL CHARGES SERVICE TAX THEN CAN WE ADJUST THIS AMOUNT. MEANS THAT WE ARE SERVICE RECEIVER THEN AT THE TIME OF MAKING SERVICE TAX PAYMENT CAN WE ADJUST OUTPUT SERVICE IN TO INPUT SERVICE
EXAMPLE
ST CHARGE IN JOB WORK 100
ST ON INPUT SERVICE RECEIVER 40
THEN CAN WE DEPOSIT 60 (100-40)
4-CAN WE CENVAT CREDIT OF SERVICE TAX CHARGED ON JOB WORK AT THE TIME OF EXCISE PAYMENT.
Arun Kumar Singh
(Expert)
19 December 2015
No need to charge service tax on job work activity if the goods received under job work challan (57F4) and principal manufacturer pay duty on final products.
Message likes :
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19 December 2015
THANKS FOR YOUR VALUABLE REPLY SIR , BUT SIR IF WE WILL MAKE FINAL PRODUCTS FOR PRINCIPAL MANUFACTURE THEN CAN WE CHARGE EXCISE DUTY ON JOB WORK CHALLAN
Arun Kumar Singh
(Expert)
19 December 2015
If principal manufacturer are paid the duty then no need to pay excise duty to you.
19 December 2015
SIR ,
IF PRINCIPAL MANUFACTURER WILL BE ALSO EXCISABLE UNIT. THEN WE WILL CHARGE SERVICE TAX OR NOT.
IF PRINCIPAL MANUFACTURER WILL BE ALSO EXCISABLE UNIT. THEN WE WILL CHARGE SERVICE TAX OR NOT.
Arun Kumar Singh
(Expert)
19 December 2015
No need to charge service tax vide mega exemption notification no. 25/2012-ST.
Message likes :
1 times
19 December 2015
BUT SIR IF WE( JOB WORKER) WILL MAKE FINISHED GOODS FOR PRINCIPAL MANUFACTURE THEN STILL PRINCIPAL MANUFACTURER WILL PAY EXCISE DUTY ON FINAL PRODUCTS
21 December 2015
SIR CAN PRINCIPAL MANUFACTURE WILL GIVE NOTIFICATION 214/86 TO EXCISE DEPT.
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