Service Tax on Job Work
This query is : Resolved
12 March 2011
Dear All,
Would u plz explain what is the provision of service tax on Job Works? I would be grateful if you disclose section wise detail along with the notification of Service Tax Department.
Regrads
Dear All,
Would u plz explain what is the provision of service tax on Job Works? I would be grateful if you disclose section wise detail along with the notification of Service Tax Department.
Regrads
12 March 2011
Notification New Delhi, dated 1st March, 2005.
No. 8/2005-Service Tax 10 Phalguna, 1926 (Saka)
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of
the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts
the taxable service of production of goods on behalf of the client referred in sub-clause (v) of
clause (19) of section 65 of the said Finance Act, from the whole of service tax leviable thereon
under section 66 of the said Finance Act:
Provided that the said exemption shall apply only in cases where such goods are
produced using raw materials or semi-finished goods supplied by the client and goods so
produced are returned back to the said client for use in or in relation to manufacture of any other
goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as
amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate
duty of excise is payable.
Expalantion.- For the purposes of this notification,-
(i) the expression “production of goods” means working upon raw materials or
semi-finished goods so as to complete part or whole of production, subject to the
condition that such production does not amount to “manufacture” within the
meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944);
(ii) “appropriate duty of excise” shall not include ‘Nil’ rate of duty or duty of excise
wholly exempt.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
No. 8/2005-Service Tax 10 Phalguna, 1926 (Saka)
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of
the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts
the taxable service of production of goods on behalf of the client referred in sub-clause (v) of
clause (19) of section 65 of the said Finance Act, from the whole of service tax leviable thereon
under section 66 of the said Finance Act:
Provided that the said exemption shall apply only in cases where such goods are
produced using raw materials or semi-finished goods supplied by the client and goods so
produced are returned back to the said client for use in or in relation to manufacture of any other
goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as
amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate
duty of excise is payable.
Expalantion.- For the purposes of this notification,-
(i) the expression “production of goods” means working upon raw materials or
semi-finished goods so as to complete part or whole of production, subject to the
condition that such production does not amount to “manufacture” within the
meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944);
(ii) “appropriate duty of excise” shall not include ‘Nil’ rate of duty or duty of excise
wholly exempt.
[F. No. 334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
12 March 2011
if your product is not excisable then service tax applicable on that jobwork
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