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Service tax on job work after negative list app. or not.

This query is : Resolved 

11 July 2013 GOOD EVENING EXPERTS,
AFTER ANNOUNCE NEGATIVE LIST NO SERVICE TAX ADD BY JOB WORKER ON ANY PROCESSING AMOUNT.. BUT SIR IF SERVICE PROVIDED BY JOB WORKER MORE THEN 10 LAKH. WILL HE ALSO NOT ADD SERVICE TAX ADD THEIR JOB WORK BILL AS PER NEGATIVE LIST NOTIFICATION NO. 25.

12 July 2013 The job worker is not liable irrespective of the turnover.

The condition for exemption is :
a) job work in relation to agriculture, printing, textile processing
b)any goods on which appropriate duty is payable by the principal manufacturer
c) or if he is engaged by the main contractor who pays service tax for his turnover also.
d)........

12 July 2013 the second condition is any goods which appropriate duty is payable by the principal manufacturer.we are manufacturer of lamp. it means sir job worker will not add service tax on their bill.




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