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    <title>Category - Business auxiliary services</title>
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    <description>Anodizing and powder coating performed on client supplied aluminium structures can be treated as Business Auxiliary Services for service tax purposes; tax is payable on the value of the service after deducting the portion of the gross amount on which VAT was paid. A potential defence is to argue the work is a composite works contract to resist separate service tax treatment for the processing activity.</description>
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      <description>Anodizing and powder coating performed on client supplied aluminium structures can be treated as Business Auxiliary Services for service tax purposes; tax is payable on the value of the service after deducting the portion of the gross amount on which VAT was paid. A potential defence is to argue the work is a composite works contract to resist separate service tax treatment for the processing activity.</description>
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