service tax querry

Queries 666 views 5 replies

hey guys can anyone temme wats the section for non -taxability of free services?

also do temme whether the limit of 10 lakh is on gross receipt or on value of taxable services???

Replies (5)

Dear Sir,

We are manufacturers of  Upvc Doors and Windows.  we are registered under SERVICE TAX act for installation of doors and Windows.  Now  we are doing jobworks to our parent company who is registered under Central Excise .  Is service tax applicable on Jobworks? Kindly confirm and send me that related soft copy  

Kindly do the needful

Hiiii Friends

Whether Cenvat credit of excise duty of furnitures purchsed for site office can be taken????????

Dear Sriniwas, If ur doing Jobwork for your Parent company and the duty is being paid by that company then u will be liable to pay ST as a jobworker. JObworker services has been defined under Business Auxiliary Services. U can go through it . Regards Jeevesh Mehta

Refer "Record of inputs sent for job work outside the factory under Rule 57F(4)

If the principal manufacrurer (Parent Company) is paying Central Excise duty on the goods manufactured/processed by you on job work then the Service Tax is exempted (for jobworker) under Notfn No. 8/2005-ST.

Also if the job work process amount to manufacture in terms of Section 2(f) of Central Excise Act, 1944, no Service Tax is payable.


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