Service tax on job work
This query is : Open
31 August 2012
Dear Sir,
We are manufacturer of transformer and supplying raw material (Ms plate) to job worker for manufacturing of tank(semi finished).He is using consummbles(electrodes),man power & electricity of his own in his plant. As we are in ED exemption Zone (Uttarakhand)& our job worker also in uttarakhand but he does not have ED exemption, I want to know weather job work attract service tax or VAT on it.
We are manufacturer of transformer and supplying raw material (Ms plate) to job worker for manufacturing of tank(semi finished).He is using consummbles(electrodes),man power & electricity of his own in his plant. As we are in ED exemption Zone (Uttarakhand)& our job worker also in uttarakhand but he does not have ED exemption, I want to know weather job work attract service tax or VAT on it.
02 September 2012
As per section 66D (f)of Service Tax law the following is in negative list :-
(f) any process amounting to manufacture or production of goods;
Since, fabrication of tank is nothing but a process amounting to manufacture no service tax is payable.
(f) any process amounting to manufacture or production of goods;
Since, fabrication of tank is nothing but a process amounting to manufacture no service tax is payable.
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
- TDS 194-T applicability
- Tds on commission charges
- Applicability of GST on Salary Reimbursement Component
- TDS on Complimentary "Desi Ghee and Gold Coin" Provided to KBC Contestants
- Need Professional Opinion AY 2012-13 Old Demand
- Withdrawal in cash from partners capital account by partner
- TDS on TRUST
- Renovation exp. in flat by family member
- FAST-DS Scheme - Foreign Assets
- Regarding Applicability of Tax Audit u/s 44AB
- Salary from Qatar in Dollars in India
- CHECK RELATED
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Starting trading business
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- 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?
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
Quick Links
ARTICLESHIP
15 September 2026
Freelance Taxation Content Writer Intern
Interactive Media Pvt Ltd.
New Delhi
CA Inter
View Details
ARTICLESHIP
18 September 2026
Industrial Trainee
Twenty Point Nine Five Ventures Private Limited
Noida
CA Inter
View Details
CCI
Pro
CAclubindia
