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Is service tax is applicable on job work

This query is : Resolved 

24 February 2013 DEAR SIR/MADAM,
MY FRIEND DOING JOBWORK ( FABRICATION OF ALUMINIUN EXTRAUTION), HIS ANUAL TURNOVER FOR ONE CLIENT IS RS.60000.00 AND ALLOVER TURNOVER IS 2 LAKH.CAN HE CHARGED SERVICE TAX FROM PARTY.
IF YES THEN WITH WHICH RATE
PLEASE HELP ME

24 February 2013 No liability as Rs. 10 lakhs not reached. Also not liable for joint charge as only labour charges.



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