Exempt job work activity from levy service tax if on such activity appropriate duty of excise is payable

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..... ted 1st March, 2005 [As amended by Notification No. 19/2005 dated 7/6/2005] G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of 1[production or proce .....

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..... pression "3[production or processing of goods'] means working upon raw materials or semi-finished goods so as to complete part or whole of 4[production or processing], subject to the condition that such 4[production or processing] does not amount to "manufacture" within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944); (ii) "appropriate duty of excise" shall not .....

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