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    <title>Service tax on job work on piece rate basis</title>
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    <description>The contractor&#039;s charging of service tax as manpower supply is incorrect where the activity is an intermediate production process carried out as job work on goods on which the principal manufacturer pays appropriate duty. In that case the notification exempts job work services and service tax is not leviable, so the principal need not pay tax under reverse charge.</description>
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      <description>The contractor&#039;s charging of service tax as manpower supply is incorrect where the activity is an intermediate production process carried out as job work on goods on which the principal manufacturer pays appropriate duty. In that case the notification exempts job work services and service tax is not leviable, so the principal need not pay tax under reverse charge.</description>
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      <law>Service Tax</law>
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