Service Tax Exemption Denied for Jute Loom Machine Job Work Due to Principal Manufacturer's Existing Benefits Under Notification 25/2012-ST.

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....As the principal manufacturer is availing benefit of exemption on the manufacture of “Jute Loom Machine” on job work by the applicant, benefit of service tax exemption Notification No. 25/2012-ST dated 20.06.2012, as amended, cannot be extended to the applicant - AAR....