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    <title>Clarification - further facts</title>
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    <description>Classification of activities as job work rather than supply of labour determines service tax liability; invoices labelled job work, ledger entries, contractor treatment in tax withholding records, and recipient records of pieces processed support job work characterisation. The adviser advises a concise process description and attachment of all documentary evidence to show the essential characteristics of the activity and to demonstrate that the operation is job work not amounting to manufacture, with excisability of the end product further supporting exclusion from service tax.</description>
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      <description>Classification of activities as job work rather than supply of labour determines service tax liability; invoices labelled job work, ledger entries, contractor treatment in tax withholding records, and recipient records of pieces processed support job work characterisation. The adviser advises a concise process description and attachment of all documentary evidence to show the essential characteristics of the activity and to demonstrate that the operation is job work not amounting to manufacture, with excisability of the end product further supporting exclusion from service tax.</description>
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