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    <title>Job work &amp; Service Tax</title>
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    <description>If the job-work process amounts to manufacture under Central Excise law, excise duty is leviable on goods produced by the job worker and may be credited or managed under statutory job-work procedures; if the process does not amount to manufacture, the job worker must charge service tax on the gross value and the principal may claim input service credit, subject to notifications excluding intermediate job-work processes where appropriate duty is payable by the principal.</description>
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