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of <h1>Service Tax Guidelines for Alcohol Production: Brand Licensing, Contract Manufacturing, and Lease Agreements Explained.</h1> The circular addresses the levy of service tax on the production of alcoholic beverages on a job work basis. It clarifies the tax implications under different business arrangements, such as brand licensing, contract manufacturing, and lease agreements. In brand licensing, the brand owner provides intellectual property services to the manufacturer, subject to service tax. Under contract manufacturing, if the process qualifies as manufacturing under Section 2(f) of the Central Excise Act, it is excluded from Business Auxiliary Service tax. Lease arrangements incur service tax under renting of immovable property. The circular emphasizes examining specific arrangements to determine taxability.
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