Exemption for manufacturing activity, Service Tax

[ASHISH PAGDHARE]

1) I would like to know whether there have been any amendment / changes on notification No. 8/2005-Service Tax dated 01/03/2005.

2) Whether there is any new notification / circular on exemtion in cases whether goods are produced using raw material supplied by the client and goods so produced are returned back to the said client.

Posts / Replies

[Pradeep Khatri]

Kindly refer Notification No. 19/2005-ST dated 07-06-2005.

[vijay kumar]

1) as replied above; 2) There is no new notification or circular on exemption from service tax in such cases, except the one issued in the context of alcoholic beverages. If the process undertaken by job worker does not amount to manufacture and the final product cleared by principal mfr. is exempted from duty, then service tax is payable by the job worker under BAS.