service tax on job work

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..... service tax on job work
Query (Issue) Started By: - VIKAS PARKHE Dated:- 30-6-2020 Last Reply Date:- 6-7-2020 Service Tax
Got 6 Replies
Service Tax
JOB WORK OF CONVERSION OF MILK INTO SKIMMED MILK POWDER Reply By YAGAY andSUN: The Reply: GST 12% in our view. Please refer Circular No. 126/45/2019-GST dtd. 22nd November, 2019. Reply By KASTURI SETHI: The Reply: Dear Querist, The t .....

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..... itle indicates that the query is about Service Tax. Pl. confirm. Reply By VIKAS PARKHE: The Reply: Yes IT IS MY SERVICE TAX QUERY. THAT IS IN F.Y. 2014-15 THE SERVICE TAX IS APPLICABLE ON JOB WORK OR NOT ON CONVERSION OF MILK TO SKIMMED MILK POWDER. PL. ANY HIGH COURT/CEGAT DECESION KINDLY PROVIDE. Reply By Anish Goyal: The Reply: Pl confirm in what stage the issue is. As F.Y 2014-15 for issua .....

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..... nce of show cause notice is now time barred. Reply By KASTURI SETHI: The Reply: During the period from 1.7.12 to 31.5.15, "any process amounting to manufacture or production of goods" remained in the Negative List. See Section 66 D(f) of the Finance Act, 1994.(it was further amended w.e.f. 1.6.15 which is not relevant for you. Conversion of milk into skimmed milk powder amounts to man .....

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..... ufacture and is classified under Chapter/Heading no. 0401. Hence Service Tax is not leviable. It is out of scope of Service Tax law. Study thoroughly the following case laws along with relied up on case laws:- 2008 (231) E.L.T. 162 (Tri. - Ahmd.) = 2007 (3) TMI 637 - CESTAT, AHMEDABAD PANCHMAHAL DISTT. CO-OP. MILK PRODUCERS UNION LTD. Versus COMMISSIONER OF C. EX., VADODARA 2004 (167) E.L.T. 456 .....

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..... (Tri. - Del.) = 2004 (2) TMI 132 - CESTAT, NEW DELHI MEHSANA DIST. CO-OP. MILK PRODUCERS' UNION LTD. Versus C.C.E., AHMEDABAD Reply By Amit Agrawal: The Reply: I agree with Shri Kasturi Ji about the non-taxability of said activity under service tax! W.r.t. five year time limit to issue SCN in this regard for H2 of FY 14 - 15, it is extended to 30.09.2020 in view of Section 6 of THE TAXATION AN .....

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..... D OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020 read with notification dated 27.06.2020 (bearing F. No. F. No. CBEC-20/06/08/2020-GST).
Discussion Forum - Knowledge Sharing .....

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