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    <title>Liability of service tax on services executed</title>
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    <description>Service tax liability on galvanizing works depends on whether the principal supplies materials and pays excise duty; if so, service tax is not attracted. Otherwise the contractor may be liable as a Business Auxiliary Service. Valuation can be on the net amount after deducting materials transferred per VAT treatment; where VAT is treated as paid on a portion of the value, service tax may apply only to the remainder under the relevant notification. Registration and exemption thresholds determine when registration and exemption relief must be applied.</description>
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      <description>Service tax liability on galvanizing works depends on whether the principal supplies materials and pays excise duty; if so, service tax is not attracted. Otherwise the contractor may be liable as a Business Auxiliary Service. Valuation can be on the net amount after deducting materials transferred per VAT treatment; where VAT is treated as paid on a portion of the value, service tax may apply only to the remainder under the relevant notification. Registration and exemption thresholds determine when registration and exemption relief must be applied.</description>
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