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    <title>Exempt job work activity from levy service tax if on such activity appropriate duty of excise is payable</title>
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    <description>Exempts the taxable service of production or processing of goods as job work from service tax when goods are processed using client-supplied raw or semi-finished materials and returned to the client for use in manufacture of other goods on which excise duty (other than nil-rate or wholly exempt duty) is payable; defines production or processing as working on inputs to complete part or whole of production provided it does not constitute &quot;manufacture&quot; under the Central Excise Act.</description>
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      <title>Exempt job work activity from levy service tax if on such activity appropriate duty of excise is payable</title>
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      <description>Exempts the taxable service of production or processing of goods as job work from service tax when goods are processed using client-supplied raw or semi-finished materials and returned to the client for use in manufacture of other goods on which excise duty (other than nil-rate or wholly exempt duty) is payable; defines production or processing as working on inputs to complete part or whole of production provided it does not constitute &quot;manufacture&quot; under the Central Excise Act.</description>
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      <pubDate>Tue, 01 Mar 2005 00:00:00 +0530</pubDate>
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