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    <title>Job-Work Service Tax Liability: Determining Responsibility Between Job-Worker and Principal Under Exemption Notification.</title>
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    <description>Job-Work - liability to pay service tax - job-worker or principal - activity of manufacture undertaken by the job-workers, availing exemption under Notification - since the order attained finality, the Department cannot be permitted to contend that the activity undertaken by the appellant would amount to manufacture. - AT</description>
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