Urgent....plz

Knowledge resource 464 views 5 replies

what is the differnce between job work and services....

is job work liable to under service tax???

Replies (5)

job work is work done on the behalf of the original person

 

service is provided on your choice ...

 

job work is taxable under service tax dear....

IF ANY SERVICE IS PROVIDE ON SEMI FINISH GOODS FOR MAKING IT FINISH PRODUCT IS IT TAXBLE UNDERT SERVICE TAX????

As per Notification No.  25/2012-Service Tax 

Following services related to Job Work are exempted:

 Carrying out an intermediate production process as job work in relation to -

  1. agriculture, printing or textile processing;
  2. 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 (5 of 1986);
  3. any goods on which appropriate duty is payable by the principal manufacturer; or
  4. 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;
is the notification sent is only for cycle or sewing machine? are any other item on which are covered under this notificion...?

Words used are "any goods" which means all goods are covered.


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