Need of service tax registration by jobworker

Carrying out an intermediate production process as job work in relation to –

a

Agriculture[1], printing or textile processing;

b

Cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act,1985 (5 of 1986);

c

Any goods8 on which appropriate duty[2] is payable by the principal manufacturer[3]; or

d

Processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines upto an aggregate value of taxable service¹⁵ of the specified processes of one hundred and fifty lakh rupees in a financial year subject to the condition that such aggregate value had not exceeded one hundred and fifty lakh rupees during the preceding financial year;