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    <title>SERVICE TAX</title>
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    <description>Previously, Serial No. 30 of Notification 25/2012 exempted intermediate production processes as job work, including milling of paddy into rice, and trade guidance treated such milling as covered by the exemption. Amendments introduced by the Finance Act 2015 substitute &quot;any goods&quot; with &quot;any goods excluding alcoholic liquors for human consumption&quot; and remove intermediate production process as job work in relation to manufacture of alcohol from the negative list, thereby calling into question the tax treatment of milling of rice for alcohol manufacture.</description>
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