Definition Of Job Work Under Service Tax

Section 268 of the CGST Act 2017 defines job work as any treatment or process undertaken by a person on goods belonging to another registered person. Concept of Job Work Section 2 61 of the Model CGSTSGST law provides that job work means undertaking any treatment or process by a person on goods belonging to another registered taxable person and the expression job worker shall be construed accordingly.

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Thus Job work means undertaking any treatment or process by a person on.

Definition of job work under service tax. B provision of service. 10092004 textile processing is exempted under serive tax and hence we are not liable for paying service tax. B Job Work under Service Tax Laws With effect from 10092004 under the entry Business Auxiliary Services a job worker who engages in production of goods for or on behalf of client would be liable to pay service tax provided the process carried out does not.

Job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly. Service Tax on job work where the process does not amounts to manufacture was levied under Business Auxiliary Service as per which the activity of production or processing of goods for or on behalf of the client would be taxable. Prior to Negative list regime 172012.

Therefore only the services of job-work that do not amount to manufacture are taxable under the service tax law. Job work Central Excise v Service Tax Where the processing undertaken by the job worker does not amount to manufacture the said job worker could be liable to service tax under the heading Business Auxiliary Service as per which the activity of production or processing of goods for or on behalf of the client would be taxable. The job worker is required to carry out the process specified by the principal on the goods.

Clause h of this section stipulated that Service portion in the execution of a Work Contract is a service hence on this part. Job work under Service Tax Where the processing undertaken by the job worker does not amount to manufacture the said job worker could be liable to service tax. The definition of Job-work under GST is covered under section 2 68 of the CGST act 2017 states Any treatment or process undertaken by a person on goods belonging to.

Are job-workers required to pay service tax. As per Notification No. Under job work services the output is not owned by the unit providing this service Therefore the value of the services is based on the service charge paid not the value of the goods manufactured.

Consequently Service Tax shall be levied on contract manufacturingjob work for production of potable liquor for a consideration. The one who does the said job would be termed as job worker. The ownership of the goods does not transfer to the job worker but it rests with the principal.

Job work under Service Tax Where the processing undertaken by the job worker does not amount to manufacture the said job worker could be liable to service tax. The job worker as a supplier of services is liable to. According to Section 65 19 business auxiliary services does not include any activity that amounts to manufacture.

Dear Sir Our Selves Anand Textiles situated at Ahmedabad running texile process house and doing job work of textile processing. This exclusion is given to avoid double taxation on same product. The SCN is issued to us demanding the service tax of last five years of our gross turn over under the catagory of.

Work contract is declared Service-Section 66E of Finance Act 1994 provided clarity in respect of few services which shall be considered as service and hence liable to charge service tax unless they are exempted anywhere else in service tax law. The activity of production or processing of goods for or on behalf of the client either amounts to manufacture or it amounts to Job work. Clause f of Section 66D of the Finance Act 1994 brings any process amounting to manufacture or production of goods within the ambit of the negative list of services.

Service Tax on Job Work. The definition of job work as contained in clause 68 of section 2 of the CGST Act entails that the job work is a treatment or process undertaken by a person on goods belonging to another registered person. In this context the definition of the term process amounting to manufacture or production of goods section 65 B 40 has been amended.

No service tax is payable on any process amounting to manufacture or production of goods by your job-worker as that activity falls under the negative list under Section 66D f of the Finance Act 1944. The liability in terms of job work can arise where the processing is done for the client.

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