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    <title>Job Work and no materials are involved</title>
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    <description>Service tax does not arise on job work that is textile processing exempt under Notification 25/2012. Mechanical job work on supplied tools or components likewise attracts no service tax where the principal manufacturer pays excise duty on the final goods; consideration must be given to whether the supplier undertakes further processing, whether excise exemption applies to the supplier due to threshold limits, and to factual aspects such as absence of power use.</description>
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      <description>Service tax does not arise on job work that is textile processing exempt under Notification 25/2012. Mechanical job work on supplied tools or components likewise attracts no service tax where the principal manufacturer pays excise duty on the final goods; consideration must be given to whether the supplier undertakes further processing, whether excise exemption applies to the supplier due to threshold limits, and to factual aspects such as absence of power use.</description>
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