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    <title>Levy of service tax on certain processes undertaken on job-work basis in relation to manufacture of gem and jewellery</title>
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    <description>Levy of service tax applies to production or processing of goods for or on behalf of the client when the activity does not amount to manufacture; activities amounting to manufacture under section 2(f) of the Central Excise Act are not liable. The Finance Bill, 2005 proposes to tax production or processing not amounting to manufacture, effective from the date notified by the Central Government after enactment.</description>
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      <description>Levy of service tax applies to production or processing of goods for or on behalf of the client when the activity does not amount to manufacture; activities amounting to manufacture under section 2(f) of the Central Excise Act are not liable. The Finance Bill, 2005 proposes to tax production or processing not amounting to manufacture, effective from the date notified by the Central Government after enactment.</description>
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