TMI BlogServie Tax on Job work ProcessingX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, We are doing job work for processing of Electronic Components for EOU unit, EOU unit sending 100 percent raw materials and also capital goods to us and we do some process and send back to EOU along with wastage and balance materials after processing. We are raising Labour Invoice in favour EOU unit. Please clarify Service Tax applicable for this Job work (Excisable Commodities) Invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. (Value will be more than Rs.10.00 lakhs perannum) Also we let-out our property and charging Service tax due to annual rental value will be more than Rs.10.00 lakhs. As per my knowledge job work for excisable commodity will not attract any service tax/ED. So please clarify the link between these two income Rental Income (Service Tax Applicable) and Job work Income (Service Tax not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in service tax point of view. Regards Abdul Razack - Reply By arup das - The Reply = if the process / work to be carried out by you is an intermediate production process in manufacture of excisable goods by the EOU Unit as a principal manufacturer, then, exemption from payment of Service Tax can be claimed as per Sr. No. 30(c) of Notification No. 25/2012-ST dated 20 June 2012 . Rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds Arupp Das - Reply By Madhukar N Hiregange - The Reply = The EOU must have sent the RM under a permission and if the process amounts to manufacture as it appears to be- A is converted to B then there is no ST on the same as under the Negaitve list activities of manufacture are excluded. JOb work resulting in a new commodity is not liable for ST. - Reply By Abdul Razack Basha - The Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply = Thank you - Servie Tax on Job work Processing - Query Started By: - Abdul Razack Basha Dated:- 5-4-2014 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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