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Is service tax is applicable on job work

This query is : Resolved 
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(Querist)
24 February 2013 DEAR SIR/MADAM,
MY FRIEND DOING JOBWORK ( FABRICATION OF ALUMINIUN EXTRAUTION), HIS ANUAL TURNOVER FOR ONE CLIENT IS RS.60000.00 AND ALLOVER TURNOVER IS 2 LAKH.CAN HE CHARGED SERVICE TAX FROM PARTY.
IF YES THEN WITH WHICH RATE
PLEASE HELP ME
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
24 February 2013 No liability as Rs. 10 lakhs not reached. Also not liable for joint charge as only labour charges.
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