TMI BlogLevy of service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... Levy of service tax X X X X Extracts X X X X X X X X Extracts X X X X ..... 39. If the facts of the case are same as below but job worker raises the bill for service tax for previous period(s)sumoto without receiving show cause notice from Excise Department. We are the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer of automotible parts. We were getting job work onsome of our parts from outside party. Party was not charging the service tax since last two years on the job work. Now the job worker has receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a noticc from excise department for levy of service tax on the total billing of last two years. Now job worker wanted to raise a bill on us for service tax amount. My question is whether we being m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer can take the Cenvet on service tax related to previous period(s) Reply By Madhukar N Hiregange: The Reply: First of all only if the process of JW does NOT amount to manufacture would he b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable. If so only a process like pianting, powder coating, electroplating, heat treatment, sand blasting, cutting etc is done then there would be aliability and the same is also exempted for the cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sotmers who are paying the excise duty on their final products under not.8/2005. If JW chooses to discahgre the ST then the credit is available to the manufacturer as input servcies used in or in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to manufacture. X X X X Extracts X X X X X X X X Extracts X X X X
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