02 May 2013
1) If a person who is a service provider does his job work on 57(F2) basic under Central Excise challan is liable to charge the service tax to the service receiver or not? In this case the service receiver can take modvet credit if the service tax is charged by the service provider? 2) If a person who is a service provider does not charge the service tax to his customer who is a central excise accesses, then who is responsible for negligence. Ultimate liability will fall on whome for not charging the service tax and paying to the government. Regards,
Pl. describe the process of job work. To decide the liability of Service tax, the basic question is whether the process of your jobwork is amounting to manufacture or not. Also inform the raw materials being received/used by you and the ultimate final products.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
03 May 2013
Our workers go to a manufacturing company and does all manual work there. The required machinery / tools are provided by the company. Ultimate final product is excise able goods and company remove the goods on payment of Excise Duty.
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