Service tax on job work of trimming and finishing of straps

This query is : Resolved 

13 February 2015 Urgent:
One Footwear p. ltd. company is manufacturing straps. However for trimming purpose the straps are sent to jobworker who is individual. Whether company is liablie for service tax under reverse charge. Thanks.

13 February 2015 Job works which forms part of manufacturing activity exempted from service tax provided either central excise is payable on such works or it is exempted from central excise.

13 February 2015 But sir, whether just trimming of straps is amounts to manufacture because strap is manufactured by the company itself. it only send to job worker for trimming purpose.


13 February 2015 It is a part of manufacturing activity which is out sourced.



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