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Applicablity of servide tax

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(Querist)
24 October 2011 one on my client provided galvanised service for hand pump part as hand pumps are exempted under excise. Pleases let me know weather service tax is payable for processing on behalf of client.
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rajula gurva reddy

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rajula gurva reddy (Expert)
26 October 2011 Galvanising amounts to manufacture as per the Chapter Note of the Central Excise Tariff Chapter No.73.When the process amounts to manufacture, no service tax is liable.
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