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    <title>Textile Processing Job Work</title>
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    <description>Textile processing job work performed for a client is exempt from service tax under the applicable exemptive notification when it constitutes procurement, production or processing for the client or services incidental or auxiliary thereto; a show-cause notice alleging taxability under Business Auxiliary Services must be assessed against that exemption. If a demand is raised after the statutory period and there was no suppression, the taxpayer may raise a time-bar defence even if the demand follows audit observations or is issued as a protective demand.</description>
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      <description>Textile processing job work performed for a client is exempt from service tax under the applicable exemptive notification when it constitutes procurement, production or processing for the client or services incidental or auxiliary thereto; a show-cause notice alleging taxability under Business Auxiliary Services must be assessed against that exemption. If a demand is raised after the statutory period and there was no suppression, the taxpayer may raise a time-bar defence even if the demand follows audit observations or is issued as a protective demand.</description>
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