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    <title>Levy of service tax on production of alcoholic beverages on job work basis</title>
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    <description>Activities on job work producing alcoholic beverages are excluded from Business Auxiliary Service tax if they amount to manufacture as defined in central excise law; processes subject to state excise are also excluded when they meet the manufacture test. Processes not amounting to manufacture under section 2(f) remain taxable under service tax. The term manufacture is imported from the Central Excise Act for determining exclusion, without importing the wider excise duty regime.</description>
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    <pubDate>Thu, 27 Nov 2008 23:45:20 +0530</pubDate>
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      <description>Activities on job work producing alcoholic beverages are excluded from Business Auxiliary Service tax if they amount to manufacture as defined in central excise law; processes subject to state excise are also excluded when they meet the manufacture test. Processes not amounting to manufacture under section 2(f) remain taxable under service tax. The term manufacture is imported from the Central Excise Act for determining exclusion, without importing the wider excise duty regime.</description>
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