09 May 2013
One company is doing job work for branded readymade garments on which principal manufacturer is liable for excise duty. Please suggest whether the job worker is liable for service tax?
09 May 2013
any process which is liable to excise duty is under negative list hence, not taxable. -section 66D
even if not manufacturer and excise: then, exempted 25/2012 point 30(c) text is as follows:
30. Carrying out an intermediate production process as job work in relation to - c) any goods on which appropriate duty is payable by the principal manufacturer; or