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    <title>both vat and service tax on job work</title>
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    <description>Accounting entries split job work invoices into taxable and tax free/service portions; where excise duty is leviable service tax generally does not apply, and where service tax is leviable excise does not apply. VAT/CST or works contract tax may be imposed in addition to either excise or service tax under State law. Taxable VAT is computed on the net amount after deducting the labour/service component percentages referenced in the industry allocation table.</description>
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      <description>Accounting entries split job work invoices into taxable and tax free/service portions; where excise duty is leviable service tax generally does not apply, and where service tax is leviable excise does not apply. VAT/CST or works contract tax may be imposed in addition to either excise or service tax under State law. Taxable VAT is computed on the net amount after deducting the labour/service component percentages referenced in the industry allocation table.</description>
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      <law>Central Excise</law>
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