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Job Work

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Whether job work under cenvat provisions is exempt from service tax ??

Replies (4)

No its nt exempt frm service tax

if the final products are cleared on payment of duty by the principal manufacturer who send goods for job work, then service tax is not applicable, 

but if final products are not duty paid or exempted, then service tax is applicable.

Mr sharma please note ...

If the job work process amounts to manufacturer then no service tax is applicable.

But if the process does not amounts to manufacture then service tax is applicable.

 

Regards

Your Question is " Whether job work under cenvat provisions is exempt from service tax ??"

By the question i understand that  if goods have been sent  by manufacturer supplier under rule 4(5)(a) of Cenvat Credit rules 2004 under Challan then can the job worker be exempt from servcie tax?

The reply is YES.

Rajeev Verma


CCI Pro

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