04 May 2014
One of my client is in business of manufacturing of machines. Some of the machine parts he is giving to the job worker for some repairing / labour work /job work. I wanted to know whether this activity of job work attracts any service tax or not? NB: 1. ownership of part does not gets changed i.e. job worker only performs labour job 2. Final machine is excisable
04 May 2014
As per my view,As excise duty is paid on the final machinery,the job work done on parts of machine shall not be leviable to service tax. Reference Notification No.26/2012 dated 20.06.2012 entry number 30(c)
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