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    <title>Job Work from Sister Concern</title>
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    <description>Job work between sister manufacturing units does not attract service tax where the finished goods after job work are subject to excise duty or duty is paid on the final products; in such cases the Mega Notification exempts service tax and the prescribed job work procedure should be followed. If excise treatment is not established, service tax liability arises. The service tax threshold applies once for the enterprise or LTU when units constitute the same taxpayer, so threshold compliance is assessed at the single entity level.</description>
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      <law>Service Tax</law>
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