Service tax registration

This query is : Resolved

NARESH KUMAR SHARMA (Querist)
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09 January 2014 A Job worker does Job work on raw material in a Factory. The final product is excisable.

Whether job worker liable to pay service tax

whether job worker is liable to get registration with service tax if turnover exceed 10 lac

kindly advise

CA Vikas Acharya

CA Vikas Acharya (Expert)
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09 January 2014 IF THE PROCESS IS MANUFACTURE, then that is covered under excise, and if that process is manufacture or production of goods then not covered under service tax – entry no. f of 66D (Negative List)
Even if there is full exemption on EXCISE DUTY, Service tax not leviable if dutiable in excise.