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Service tax

(Querist) 06 July 2012 This query is : Resolved 
One of my client is engaged into job work of engineering goods..
As per the notifications number 25/202, the negative list (point no-30), there are 4 job work services which are exempt...
In that there is point no-c, which states that
Any goods on which appropriate duty is payable by the principal manufacturer( are exempt from service tax)...

Please elaborate the same...
Does it mean reverse charge provisions or any other way around...?
Thus job work on engineering goods are taxable or not?
Please Respond to my query....
Report Abuse
R.RAJENDRAN (Expert) 07 July 2012
It is the conditional exemption. In so far as the conditional exemption is concerned, no reversal can be taken.
harsh asthana (Expert) 07 July 2012
There can be only one of the two tax either service tax or excise

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