whether service tax applicable or not?

Jay Patel (Querist) 09 June 2009 This query is : Resolved
Dear sir, we are doing jobwork on glass, individule person came to us and gave us glass with picture,we took that glass and picture and than through sprey and colour we do jobwork as per party's picture or design and take charge for that job charges. so Let me know whether service tax applicable in this process or not? if u need any clarification let me know. Thanks

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Guest (Expert) 09 June 2009
Sir,
If your work amounts to manufacture then Excise applicable. If does not amount to manufacture, ST applicable.

Refer: Business Aux. Service.

Guest (Expert) 09 June 2009
Liability arises on crossing 10 Lacs. Get registered after 8 Lacs.

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