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    <title>Rate of service tax on core cutting</title>
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    <description>Applicability of service tax to core cutting hinges on whether the work is job work or part of manufacture and whether the final manufacturer pays excise duty; if taxable, the contractor must register, pay tax at the applicable rate, may avail an abatement on gross value under specific notifications, cannot claim input or capital goods credit, and may face penalties for late registration or non-payment.</description>
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