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    <title>Service Tax on Jobwork</title>
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    <description>Service tax on jobwork is exempt where the principal manufacturer pays appropriate excise duty on the final goods; the exemption covers goods on which duty is payable by the principal and excludes alcoholic liquors for human consumption. The controlling criterion is payment of duty by the principal manufacturer rather than the excisability of intermediate inputs.</description>
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      <law>Central Excise</law>
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