Job work is taxable service under manpower supply but the same is exempt if manufacturer is paying excise duty on final product
Or if Main works contractor is providing services which are exempt(services falling under entry 12a mega exemption notification) and he subcontracts the same job then such subcontract becomes exempt as per entry 29h notification no 25/12.
In above two cases whether manu./contractor is liable to pay service tax by reverse charge on above mention exempt input service.
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