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    <description>Whether a contractor&#039;s operations constitute supply of labour for service tax where job work was performed on materials in the principal&#039;s factory, payment was on piece rate to the contractor with TDS, invoices were raised only for accepted pieces described as &quot;job work,&quot; and the principal paid excise duty on cleared goods. The auditors&#039; advice to treat the activity as supply of labour led to a show cause notice despite contractual and documentary evidence of a job work arrangement and no employer employee relationship.</description>
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