Service tax or excise on jobwork of gold ornaments

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MY CLIENT IS RECEIVING GOLD BAR AND CONVERT THEM IN TO GOLD ORNAMENTS . IS SERVICE TAX OR EXCISE APPLICABLE TO HIM ?
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No, provided Principal pays excise duty.               Refer article of Mr. Madhukar N. Hiregange  : https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=5656


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