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    <description>A job worker&#039;s contract includes &quot;warehouse rental charges&quot; and the department seeks service tax; classification may be as Storage &amp; Warehousing Services or Renting of Immovable Property. If the rental amount is included in the value of goods on which excise duty is paid, service tax may not apply. Determination requires detailed examination of contract terms and billing to decide whether the charge is a separate taxable service or part of excise valuation.</description>
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