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Service Tax on De coiling Charges

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30 January 2009 A Company Provided De coiling Services to SAIL. Is it necessary for it to Charge Service tax in the Invoice. Is there any excemption with respect to this. Please help.

Advance thanks,
Manikandan.A.V

02 February 2009 The service is basically job work, not amounting to manufacture- and hence ST is applicable under business auxiliary service.
There is no exemption, unless you recdive the material under CE notification 214/86 or Cenvat Credit Rules (ST notification no. 8/2005)



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