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    <title>BUDGET CHANGES IN NEGATIVE LIST - PART II</title>
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    <description>Processes constituting manufacture or production of alcoholic liquor for human consumption have been excluded from the Negative List and made taxable as services-bringing bottling, contract manufacturing and related job work for potable liquor within Service Tax and removing related exemptions from the exemption notification; manufacture of potable liquor remains subject to state excise. Separately, admission to entertainment events and access to amusement facilities have been removed from the Negative List and are taxable, with specified exemptions preserved via amendments to the exemption notification for certain cultural, wildlife and recognised sporting events and for low value admissions.</description>
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      <description>Processes constituting manufacture or production of alcoholic liquor for human consumption have been excluded from the Negative List and made taxable as services-bringing bottling, contract manufacturing and related job work for potable liquor within Service Tax and removing related exemptions from the exemption notification; manufacture of potable liquor remains subject to state excise. Separately, admission to entertainment events and access to amusement facilities have been removed from the Negative List and are taxable, with specified exemptions preserved via amendments to the exemption notification for certain cultural, wildlife and recognised sporting events and for low value admissions.</description>
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