rajesh sharma (adadads) (35 Points)
13 March 2008
Is pluvorising of sugar is manufacturing if not, shall it comes under the Job work and attract Service Tax. The assesee is receing sugar (cristal form) on challan and crusing it in blender and change its form to Powder and returned to principal supplier on same challan.
Rajesh Sharma
09218619965
S. Banerjee
(Practising Cost Accountant. Core area- Central Excise. Service Tax Costing system installation including maintenance of Cost Records and Cost Audit and Management Audit mainly Revenue leakages Audit)
(622 Points)
Replied 05 April 2008
Yes, it is a job work, it comes under Business Auxiliary Services.
To avoid Service Tax, it is suggested to take registration under Central Excise Act. 1944.
Thnaks,
S. Banerjee
Kantilal Patel
(Manufacturing ceramic raw mate)
(21 Points)
Replied 07 April 2008
we are manufacturing ceramic raw material.our unit is properietoreship and we want to make job work of other 3 prop unit.
All units are availing SSI exemption.
will it attract service tax ?
if we do job work of Rs 120 lacs and manufacture/sale our own product of Rs 130 lacs annually, are we liable for excise ?
product which we manufacure and do job work ,if both are same,is it consider as club unit?
what will be condition if job work under 214 or not 83/94 and 84/94
declaration or permission of excise depart is necessary ?
what will be the penalty in case of not filling declaration.
please reply in this forum or contact , need paid up consultancy also
thanks
Kantilal Patel
matrixcera @ yahoo.com
S. Banerjee
(Practising Cost Accountant. Core area- Central Excise. Service Tax Costing system installation including maintenance of Cost Records and Cost Audit and Management Audit mainly Revenue leakages Audit)
(622 Points)
Replied 13 April 2008
Mr. Patel,
You are requested to contact with me at banerjee.sambhu @ rediffmail.com
Thanks,
S. Banerjee
CAclubindia
