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    <title>Exemptions under Service tax are optional unlike Section 5A of the CEA</title>
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    <description>The Finance Act exemption notification for job work is a conditional exemption conditioned on further use in manufacture and discharge of appropriate excise duty by the principal manufacturer; the Finance Act does not adopt the Excise Act prohibition against payment where exemption applies, so a job worker may pay service tax and the principal manufacturer may avail Cenvat credit where the notification&#039;s conditions are not applied.</description>
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    <pubDate>Mon, 10 Aug 2015 05:56:33 +0530</pubDate>
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      <description>The Finance Act exemption notification for job work is a conditional exemption conditioned on further use in manufacture and discharge of appropriate excise duty by the principal manufacturer; the Finance Act does not adopt the Excise Act prohibition against payment where exemption applies, so a job worker may pay service tax and the principal manufacturer may avail Cenvat credit where the notification&#039;s conditions are not applied.</description>
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