Service tax registration

Can you please explain the term powder coating? 

Certain job work and production processes have been exempted from service tax. Carrying out an intermediate production process as job work in relation to –

(a) agriculture, 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.

(c) any goods excluding alcoholic liquors for human consumption, on which appropriate duty is payable by the principal manufacturer; 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 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;


are exempt from Service Tax vide Notification No. 25/2012-ST dated 20.06.2012 w.e.f. 1.7.2012.

i am just doing a simple work of painting the part of goods and using own paint and labour for paint

and my turnover exceed the limit of 10 lacs