Service tax reverse charge

Job work is taxable service under manpower supply but the same is exempt if manufacturer is paying excise duty on final product
Or if Main works contractor is providing services which are exempt(services falling under entry 12a mega exemption notification) and he subcontracts the same job then such subcontract becomes exempt as per entry 29h notification no 25/12.
In above two cases whether manu./contractor is liable to pay service tax by reverse charge on above mention exempt input service.
Replies (1)

Any Process amounting to manufacture or production of goods is not taxable service.

No service tax even if excise duty is exempt, if activity is manufacture: If Central Excise duty is leviable on a particular process as the same amounts to manufacture, then such process would be covered under the negative list even if there is a central excise duty exemption for such process

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