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    <title>Liability of service tax on job work</title>
    <link>https://www.taxtmi.com/forum/issue?id=324</link>
    <description>Job work that results in the manufacture of excisable goods is not subject to service tax because any such tax would be creditable against excise. If the process does not amount to manufacture, the non-levy under the notification requires evidence that processed goods are returned and used in finished goods cleared on payment of excise. Job-workers should obtain a declaration or certificate from the client confirming the goods are excisable and will be cleared on payment of appropriate excise duty to support non-levy.</description>
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      <title>Liability of service tax on job work</title>
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      <description>Job work that results in the manufacture of excisable goods is not subject to service tax because any such tax would be creditable against excise. If the process does not amount to manufacture, the non-levy under the notification requires evidence that processed goods are returned and used in finished goods cleared on payment of excise. Job-workers should obtain a declaration or certificate from the client confirming the goods are excisable and will be cleared on payment of appropriate excise duty to support non-levy.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 24 Jan 2007 14:03:31 +0530</pubDate>
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