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TMI BlogLabour JobX X X X Extracts X X X X X X X X Extracts X X X X ..... We are manufacturer of pharma machine registered under Excise Act. We are having one associate company manufacturing pharma machine registered under Excise Act Can we do labour job for each other issuing service tax invoice and using 214/86 Challan for movement of material. - Reply By Ganeshan Kalyani - The Reply = If the process amounts to manufacture then excise duty is applicable and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f not then service tax is applicable. This is basic criteria.Thanks. - Reply By KASTURI SETHI - The Reply = I agree with the views of Sh.Ganeshan Kalyani, Sir. Further I add that Notification No.7/17-ST dated 2.2.17 (which will come into force from the date of enactment) must be taken care of. Any process amounting to manufacture ---------- etc.has been brought under Notification No.25/12- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST as amended at serial no.30.There is a world of difference between Negative List and Exempted List . - Reply By Rajagopalan Ranganathan - The Reply = Sir, If you avail Notification No. 214/1986-CE then the process undertaken by you will be manufacture and you need not pay service tax. Since you are availing Notification No. 214/1986-CE you can return the processed goods without pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty to your unit where the production of the machinery is completed. Sl. No. 30 (ii) (c) of Notification No. 25/2012-ST dated 20.6.2012 as amended exempts Services by way of carrying out any intermediate production process as job work not amounting to manufacture or production in relation to any goods excluding alcoholic liquors for human consumption, on which appropriate duty is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable by the principal manufacturer. In this case also you need not pay any service tax if the process carried out by you second unit is intermediate production process and appropriate duty is paid by first unit. - Reply By YAGAY AND SUN - The Reply = Pure labour job will attract only service tax and Notification 214/86 would not be applicable. - Reply By Himansu Sha - The Reply = Job wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k amounting to manufacture under notf. 214/86 will not attract service tax. It may be done for each other. - Reply By Ramaswamy S - The Reply = The condition of 214/86 is that the principal manufacturer (the person sending the goods) undertakes to pay the excise duty and that the job worker is exempted. As the process amounts to manufacture, is exempt from the levy of service tax. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, it is taxable under GST. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of Shri Renganathan. - Labour Job - Query Started By: - SURYAKANT MITHBAVKAR Dated:- 15-3-2017 Central Excise - Got 7 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanageme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntindia.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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