Levy of service tax on certain processes undertaken on job-work basis in relation to manufacture of gem and jewellery

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Full Text of the Document

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....e Board that certain field formations have interpreted that service tax is leviable on certain processing activities undertaken by job-workers in relation to manufacture of Gem and Jewellery sector, for or on behalf of the client, even though such activities does amount to 'manufacture' under Central Excise Law. 2. In 2004, service tax was imposed on the activity of 'production of goods on behal....