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Central Excise - Highlights / Catch Notes

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Job-Work - liability to pay service tax - job-worker or ...

Central Excise

August 18, 2021

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

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