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    <title>Servie Tax on Job work Processing</title>
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    <description>Job work processing of electronic components sent by an EOU is not subject to service tax where the processing amounts to manufacture of excisable goods by the EOU as principal manufacturer, provided raw materials and capital goods are sent under permission and the process results in conversion; such job work falls within the statutory exclusion for manufacturing. Rental income from letting property is separately taxable if it exceeds the threshold and does not affect the job work exemption.</description>
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      <description>Job work processing of electronic components sent by an EOU is not subject to service tax where the processing amounts to manufacture of excisable goods by the EOU as principal manufacturer, provided raw materials and capital goods are sent under permission and the process results in conversion; such job work falls within the statutory exclusion for manufacturing. Rental income from letting property is separately taxable if it exceeds the threshold and does not affect the job work exemption.</description>
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