Seeking clarity on job work

In my opinion, you are correct in considering the option (c), i.e., if your principal manufacturer is paying excise duty on the total assessable value, then you would be exmept from Service Tax.

But be sure to confirm it that your principal manufacturer is discharging duty on the manufacture of the said goods.

If the principal manufacturer is not paying the same, then you would be approporately falling under the Point No.30(d) of the Exemption Notification, meaning upto a turnover limit of Rs.150 Lakhs in the curent, no service tax would be payable; provided your turnover in the preceding financial year is less than Rs.150 Lakhs.

Dear Vikash,

I think  as per notification 25/2012 point no. 30 (d): Exemption is applicable for process of cycles or sewing machines upto an aggregate value of taxable service of the specified process 150lakhs ruppes.

However in my case the company doesn't belong to the above category. So how 30(d) is applicable?

Kindly find the below extract of Notification No.25/2012-ST; Point No.30(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 service 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;"

Kindly revert back in case you need any other clarification...

If you go through the point no 30(d) , doesn't it mean for the process involved in manufacturing of Cycle of sewing machine parts?

or the point is applicable for all industry..?