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Are we liable to service tax job work undertaken by us

This query is : Resolved 

05 April 2010 We are in to the manufacturing of gold & diamond studded jewellery. Sometimes we also have to do job work for our customer based on the exact specification, we charge them labour charges for such services are we liable to service tax on these, though this is not our main activity

06 April 2010 There is a specific exemption under Not.21/05 as amended.Not liable



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