Job work exemption for intermediate production processes clarified; alcoholic liquor job work excluded and taxability depends on manufacture. Notification No. 25/2012 exempts carrying out intermediate production processes as job work for specified sectors and for goods on which appropriate duty is payable by the principal manufacturer, subject to an aggregate value threshold and prior year condition; the 2015 amendment excludes intermediate processes relating to alcoholic liquor for human consumption. Definitions clarify 'appropriate duty', 'goods' and 'principal manufacturer', and the Board notes that processes amounting to manufacture are not taxable services, whereas non manufacturing processes not covered by the entry are liable to service tax.