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    <description>Whether manufacturer-provided services are subject to service tax depends on applicability of the threshold exemption and on separate service-tax registration requirements. To assess correctness of non charging, verify contract terms for tax-inclusive pricing or separate service components, classification issues such as brand or characterization, Cenvat credit consequences, and whether taxable-service turnover must be clubbed across units; registration under service tax is distinct from excise registration.</description>
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