Service Tax Category, Service Tax

[Sanjay Bait]

The company (In Maharashtra)is engaged in doing platting work on the item provided by the client and also uses self-purchased raw materials on that item during process. This involves both Vat (8% WCT) and service tax under works contract.
Query is : If Job work is done against EXCISE CHALLAN FOR MOVEMENT OF INPUTS/PARTIALLY PROCESSED INPUTS/ CAPITAL GOODS Under CENVAT RULE 4(5)(a), then Service tax is applicable? If yes, What rate? and under which category : "Business Auxiliary" or "Works Contract". Please advice

Posts / Replies

[MUKUND THAKKAR]

In your case service tax is not applicable to you.

[Sanjay S Bait]

Thank you sir,

But category would be same as "Works Contract" ?

[YAGAY AND SUN]

Dear Sanjay,

Please check following judgment in this regard.

M/s Maruti Suzuki India Ltd. vs. CCE, 2015 (3) TMI 784 Supreme Court.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)