22 March 2013
if the same process amounts to manufacture under Central Excise Act or Medicinal & Toilet preparation Act, then the same shall not be subject to service tax. If the same is not manufacture therein,then you need to look out at S.no. 30 of Notification No. 25/2012-Service tax issued by CBEC,since you havn't mentioned the nature of process for which job work is carried on.
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