job work

any jobworker can charge Service Tax on job work but proof of Exciseable goods to be given by principale to jobwoker. Undertaking given to Excise Range is the best proof for that.

if principle not giving any proof for none deduction of service tax then service tax libility arise on job worker.

Dear Mr. Anshul

1.Any activity  that amounts to manufacture  within the section 2(f) of the Central Excise Act,1944 are not covered within the ambit of the service tax under the Business Auxiliary Services.

means any activity of  production or processing of goods on behalf of the client that amounts to manufacture under the said rule is not liable to service tax.

2. Exemption  is also available  - see notification No. 8/2005-S.T dated 01.3.2005

Thanks,

Ramesh