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Service tax on trust

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Querist : Anonymous (Querist)
01 March 2012 Trust is carrying activity of mahila grah udyog. under which trust received labour charges for papad making. whether service tax is attracted if receipt exceeds 10 lacs.

01 March 2012 The above case is not specifically exempted as per provisions of Finance Act, 1994. However as per Notification No 08/2005 job worker is not required to pay service tax if process of manufacturing does amount to manufacturing and final product is taxable and tax is payable by principal.



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