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    <title>Service tax on Job Work</title>
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    <description>Liability for service tax on job-work in footwear depends on the taxable turnover threshold and whether the processes qualify as processes amounting to manufacture; if excise law treats the process as manufacture (even if excise duty is exempted) it falls in the negative list and service tax may not be leviable. If Cenvat credit is availed, reversal rules apply requiring specified reversal or payment under the prescribed formula.</description>
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      <description>Liability for service tax on job-work in footwear depends on the taxable turnover threshold and whether the processes qualify as processes amounting to manufacture; if excise law treats the process as manufacture (even if excise duty is exempted) it falls in the negative list and service tax may not be leviable. If Cenvat credit is availed, reversal rules apply requiring specified reversal or payment under the prescribed formula.</description>
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