Service tax on job work
This query is : Open
31 August 2012
Dear Sir,
We are manufacturer of transformer and supplying raw material (Ms plate) to job worker for manufacturing of tank(semi finished).He is using consummbles(electrodes),man power & electricity of his own in his plant. As we are in ED exemption Zone (Uttarakhand)& our job worker also in uttarakhand but he does not have ED exemption, I want to know weather job work attract service tax or VAT on it.
We are manufacturer of transformer and supplying raw material (Ms plate) to job worker for manufacturing of tank(semi finished).He is using consummbles(electrodes),man power & electricity of his own in his plant. As we are in ED exemption Zone (Uttarakhand)& our job worker also in uttarakhand but he does not have ED exemption, I want to know weather job work attract service tax or VAT on it.
02 September 2012
As per section 66D (f)of Service Tax law the following is in negative list :-
(f) any process amounting to manufacture or production of goods;
Since, fabrication of tank is nothing but a process amounting to manufacture no service tax is payable.
(f) any process amounting to manufacture or production of goods;
Since, fabrication of tank is nothing but a process amounting to manufacture no service tax is payable.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS DEMAND.
- 139(4) for ITR-5- audit
- Joint Account Closure
- TDS-Fixed assets
- RCM PAID ON RENT IN RESTAURANT BUSINESS @ GST RATE 5%
- Registartion of trust
- TDS can We Adjust 194C Amount to 194J
- Reversal of unutilized ITC can be paid through ITC
- Mentioned xyz as employer name instead of xyz LLC in ITR
- Regarding Claim of ITC of FY 2020-21
- Ammended B2B invoice not displayed in GST2B
- GST Portal Log In
- TDS OR GST APPLICABLITY
- FORM SPL-02
- Complication in generating GSTR-2B
- Assesee supply services in RCM, above 2 crores turnover, is he applicable to file Gstr9
- Sale of liquidated company
- How to calculate tax as Income & Tax Calculator on e-Filing website is giving wrong results.
- Updation of UDIN for ROC forms AOC-4 and MGT-7
- Invoices not transmitted to ICEGATE because of non-authentication of Aadhaar
Trending Online Classes
-
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Industry Expert14 February 2025 -
Survey, Search and Seizure under Income Tax Act 1961
CA Hari Agarwal
CAclubindia
