Wht value should be declared on the face of Job work challan when material goes for job work , whether the value should include the CENVAT ,CST amount of it should be only assesable value . Please clarify
prachee (Indirect Tax) (167 Points)
03 May 2008Wht value should be declared on the face of Job work challan when material goes for job work , whether the value should include the CENVAT ,CST amount of it should be only assesable value . Please clarify
sankar.A
(mgr)
(22 Points)
Replied 12 May 2008
1. In this case Job Work Means (repair and rework) Purly Jow Worker Rule 4(5)a for Inputs and 4(5)b For CG.
2. No Need of show or duty payable ED.E.Cess.S.Cess.
3. if the matrial not recevied with in 180days you should pay ED.E.Cess.S.Cess.
4. Mould,Dies & checking fixtures there is no limit for returne period.
5. after receiving material you can take re-credit.
6. Job worker to bill job work chagre to manufacturer no need to pay service tax else pay service tax on that.
7. Scrap quantaty or wast mentioned in challan 4(5) a,b
Vijay K. Agrawal
(Service)
(608 Points)
Replied 22 May 2008
only assessable value.
Rgd,
vijay agrawal;
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