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Liability of service tax in case of job worker

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(Querist)
29 July 2011 Whether a job worker who is providing services in relation to manufacturing of excisable goods, is liable for registration with service tax/payment of service tax.

Kindly advise
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Preety Parik

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Preety Parik (Expert)
29 July 2011

I assume that job worker provides services :-
1. The services are in nature of production or processing on goods that are either raw material, or semi finished goods to the manufacturer.

2. The goods are returned back to the manufacturer .The Finished goods, after the job work has been done, are sold and excise duty on the same is collected by the manufacturer. Cost of Services is included in sales value of manufacturer and duty on the same is collected.

3. By Notification no 8/2005-ST dated 1/3/2005, full exemption has been granted from payment of service tax to these services in nature of production or processing of excisable goods

4. As these services are exempt from Service tax liability, Service Tax registration need not be obtained
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