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    <title>Liability and applicability of service tax</title>
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    <description>Whether service tax applies to job work garment fabrication using client supplied materials, premises, labour and machines, with goods moved on challan and not excisable; advisers concluded no service tax, noting the activity may be production or processing for the client but that garment fabrication qualifies as manufacture excluded from excise and hence not subject to service tax in the stated circumstances.</description>
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