One of my client is engaged in providing job work related to powder coated paints on Blades of ceiling fans and water heaters Outer Body and charges on the no of pieces completion of Paint job and the company paid after deducting TDS as per income tax .
My question is first whether he can be chargable under Service Tax under Manpower Recruitment or Supply Agency's Services as he alongwith his workers done the job work in the premises of the client although there is no link between no of labour with the bill or payment received from the company . Actually my client is doing job work of powder coated but in the premises of the company .
Secondly i want to know whether my client can come under the provisions of Business Auxiliry Services as he is doing job work and processing goods on behalf of the client in his premises ? as per my updation , one can'nt be liable under Service Tax if the process carried out by one represent 'manufacture'under excise law and come under I OR II Schedule of the Excise Tarrif Act .
Can anybody clear it whether the processing of goods of powder coated paint done in the premises of the client with own labour and billing done on the basis of completionof work can be liable under Service Tax provision in any chapter ?
BAL KRISHAN GARG
CAclubindia
