Job work- service tax
This query is : Resolved
muthukrishnan
(Querist)
21 August 2009
Exemption U/N 8/2005 is not available to the jobworker if the goods cleared the pricipal are exempted goods or chargeable to nil rate of duty.
if the principal further process the goods received from the jobworker at their factory and then export the goods without payment of duty,whether ST has to be paid by the jobworker.
if the principal further process the goods received from the jobworker at their factory and then export the goods without payment of duty,whether ST has to be paid by the jobworker.
Dilip Darji
(Expert)
22 August 2009
Dear Sir.
Noti.No.8/2005-ST exempts from payment of service tax, subject to following two conditions (i) the process undertaken by the job-worker does not amount to manufacture(ii) raw material supplier pays duty of excise on the Finished goods.
In case raw material supplier is exporting the goods under bobd i.e without payment of duty, you are not entitled to avail the exemption benefit under Noti.No.8/2005.
Regards.
DILIP DARJI.
Noti.No.8/2005-ST exempts from payment of service tax, subject to following two conditions (i) the process undertaken by the job-worker does not amount to manufacture(ii) raw material supplier pays duty of excise on the Finished goods.
In case raw material supplier is exporting the goods under bobd i.e without payment of duty, you are not entitled to avail the exemption benefit under Noti.No.8/2005.
Regards.
DILIP DARJI.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Late Filing Fee Waiver for Q1 Form 144 (Earlier 27Q) – Transition to Income-tax Act, 2025
- Employee secondment
- IMS (import of goods) ITC related
- Advances to related party
- LLP audit and disclosure
- Form 144 TDS Return Validation error
- Positive Balance in RCM Liability/ITC Statement – Commercial Rent RCM – Guidance Required
- Form 144 TDS Return Validation Error – Mandatory Fields
- GSTR9 Annual Return
- Applicability of tax on invoice
- Ito add credit side of bank
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
