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Job work

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(Querist)
04 November 2013 Sir,

A firm registered in Kerala giving job work in the premises of the manufacturer. Please tell me the nature of transaction comes under Job work or Supply of manpower service.
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CA UMESH DULAL

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CA UMESH DULAL (Expert)
04 November 2013 if the ownership of factory is with principal manufacturer(if your labour works in manufacturer factory) then the transaction is manpower supply

otherwise job work
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CA. BIJENDER KR. BANSAL

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CA. BIJENDER KR. BANSAL (Expert)
04 November 2013 it comes under category of " supply of manpower" . No Service tax will be leived if final product is excisable .
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