Service tax registration

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surender singh (Querist)
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25 February 2012 Dear Sir,
we are the manufacturing firm in gurgaon & registered uder excise but nit in service tax deptt.but also make job work around 20 lac in year.

my question are :----
(1) what is the limit of service tax registration in job work case.
(2) can we issue job work invoice to the party with service tax .

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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25 February 2012 Accordingly Section 2(f) of the Excise act, as follows

2(f) “manufacture” includes any process,-
(i) incidental or ancillary to the completion of the manufactured product;
(ii) which is specified in relation to any goods in the section or Chapter Notes
of the first schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as
amounting to manufacture; or
(iii) which in relation to the goods specified in the Third Schedule, involves
packing or repacking of such goods in a unit container or labeling re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer,

and the word “manufacture” shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;

if your job work not covered those definition, then service tax apply. service tax registration limit is Rs.9 lakh and service tax charging exemption limit Rs.10 lakhs

once you covered Service tax and registered under service tax, then you can charge and issue the service tax invoice

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