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    <title>57f(4) under service tax act</title>
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    <description>Service tax on job work is not leviable where the job-worker&#039;s operations qualify as manufacture, the job-worked goods are returned to the supplier for further manufacture, and excise duty is paid on the final product; in that situation notification-based relief under the BAS classification permits billing without service tax, subject to verification that the supplier bears excise liability and the relevant notifications&#039; conditions are met.</description>
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