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Following Intermediate Process are exempt

Job work in relation to

(a) agriculture, printing or textile processing;
(b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act, 1985;
(c) any goods excluding alcoholic liquor for human consumption  on which appropriate duty is payable by the principal manufacturer; or
(d) processes of electroplating, zinc plating, anodizing, heat treatment, powder coating,painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines upto an aggregate value of taxable service of the specified processes of Rs 150 lakh in a financial year subject to the condition that such aggregate value had not exceeded Rs 150 lakh rupees during the preceding financial year is exempt from service tax.

 

Effect of Amendment

Earlierintermediate production process of alcoholic liquor for home consumption on job work basis was exempt

Now this has been withdrawn

 

 

 

 

 

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.