JOB WORK

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Hello to all,
We are  having milling machines for rice oil & atta where we do our personal as well as public work. So please guide us whether we charge service tax from public for the work done. Here the raw materials i..e paddy and m seeds are supplied by the person and the finished are deliverd to them against some milling charges. Please advice us whether this job attract SERVICE TAX...

Thank YOU
Replies (4)
Please reply me i am waiting .....
as u r doing job work u r liable for ST
As per definition of Business Auxilliary Services, activity amounting to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act is excluded.

So service tax is not applicable if job work amounts to manufacture.

Plz also see notification no. 8/2005- ST

Thanks & Regards,

Ashish

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