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    <title>leavy of excise duty on purchase of machinery by contractor for outside india contract</title>
    <link>https://www.taxtmi.com/forum/issue?id=111147</link>
    <description>Sales of machinery destined for Nepal and Bhutan do not benefit from an excise exemption and accordingly excise duty is considered payable; by contrast, services provided outside India are treated as not subject to service tax. The purchaser in the cited scenario is regarded as a buyer rather than a contractor. The question of excise consequences upon the machinery&#039;s return to India is not addressed in the reply.</description>
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      <title>leavy of excise duty on purchase of machinery by contractor for outside india contract</title>
      <link>https://www.taxtmi.com/forum/issue?id=111147</link>
      <description>Sales of machinery destined for Nepal and Bhutan do not benefit from an excise exemption and accordingly excise duty is considered payable; by contrast, services provided outside India are treated as not subject to service tax. The purchaser in the cited scenario is regarded as a buyer rather than a contractor. The question of excise consequences upon the machinery&#039;s return to India is not addressed in the reply.</description>
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      <law>Central Excise</law>
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