Job work exemption in service tax

What do you want
is it service tax applicability to export oriented units?

If you are doing job work then you should be following the provisions of Notification 214/86 for job work wherein all the details about the procedures to be followed when goods move for job work are given . You also need to look at the provisions of Rule 12BB of the Central Excise Rules, 2002 if you are a Large Tax Payer.

Relevant areas of the Notification 214/86 are as given below:

Job work under Notification No. 214/ 86

Notification No. 214/ 86 provides for exemption from job work. Notification provides that 'Job worker' is exempt from all types of duties i.e. basic duty, special duty, additional duty (goods for special importance) and NCCD. The duty liability is of the supplier of raw material.

Export oriented units are specially exempted from all duties when a job worker executes a job work in these units.