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    <title>Service Tax on Printing Sarees</title>
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    <description>Applicability of service tax to saree-printing job work depends on whether printing constitutes manufacture under excise tariff notes and on the wording of the mega exemption notification; one position treats printing on dress material as manufacture, while the prevailing interpretation of the exemption entries indicates such intermediate job-work in printing/textile processing is exempt and therefore not taxable regardless of manufacture characterisation.</description>
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