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<h1>Job Work Exemption from Service Tax for Certain Goods Processing Activities Under Notification No. 8/2005, Later Rescinded in 2012.</h1> Notification No. 8/2005-Service Tax, dated March 1, 2005, exempts job work activities from service tax if appropriate excise duty is payable. This applies to the production or processing of goods for a client using their supplied raw materials or semi-finished goods, which are returned for further manufacturing. The exemption applies only if the final goods are subject to excise duty under the Central Excise Tariff Act, 1985. The term 'production or processing' does not include activities that constitute 'manufacture' under the Central Excise Act, 1944. This notification was later rescinded by Notification No. 34/2012-Service Tax, dated June 20, 2012.