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    <title>Powder Coating on Motor Vehicle Parts</title>
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    <description>Powder coating and chrome plating performed as job work on motor vehicle parts constitute manufacture for central excise purposes and therefore do not attract service tax under the Business Auxiliary Service category. Operators should obtain central excise registration and discharge any excise duty (with interest) for affected periods or seek administrative clarification to regularise their liability.</description>
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    <pubDate>Fri, 07 Feb 2014 13:15:39 +0530</pubDate>
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      <description>Powder coating and chrome plating performed as job work on motor vehicle parts constitute manufacture for central excise purposes and therefore do not attract service tax under the Business Auxiliary Service category. Operators should obtain central excise registration and discharge any excise duty (with interest) for affected periods or seek administrative clarification to regularise their liability.</description>
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      <law>Central Excise</law>
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