TMI BlogRECORD TO BE MAINTAINED FOR JOB WORKX X X X Extracts X X X X X X X X Extracts X X X X ..... RECORD TO BE MAINTAINED FOR JOB WORK X X X X Extracts X X X X X X X X Extracts X X X X ..... ER AND JOB WORKER ARE TWO COMPANIES OF THE SAME GROUP HAVING DISTANCE BETWEEN 200 K.M IN THE SAME STATE. BOTH ARE MANUFACTURER OF EXCISEABLE GOODS AND GOODS PRODUCED COMES UNDER PRODUCTION AS PER EXCI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SE ACT. THE PRINCIPAL MANUFACTURER WILL PAY EXCISE DUTY AFTER THE RECEIPT OF GOODS FROM JOB WORKER AT THE TIME OF CLEARANCE OF THE SAME FROM THEIR UNIT AS IT IS OR AFTER USE OF THE SAME IN THEIR FINAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PRODUCT. NOW OUR QUERY IS 1) WHETHER WE ARE EXEMPT FROM SERVICE TAX AND 2) WHICH RECORD WE BOTH THE COMPANIES SHOULD HAVE MAINTAINED TO AVOID ANY PROBLEMS CREATED AT THE TIME OF SERVICE/EXCISE TAX AU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DIT. PLEASE SUGGEST. REGARDS, WADHWA Reply By Mahaganapathi V: The Reply: Sir 1. Under mega exemption notification no. 25/2012 any service rendered by a person by carrying out an intermediate pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction process as job work in relation to any goods on which appropriate duty is payable by the principal manufacturer is not service taxable. 2. This relates to excise matter and the order will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done through 57F4 procedure. Documentation process needs to be understood with consultants or professionals. X X X X Extracts X X X X X X X X Extracts X X X X
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