Court Rules Service Tax Exemption Valid for Medicine Production; Excise Duty Non-Payment Not a Barrier.

Job Work - manufacture of medicines - Exemption to taxable service of production of goods on and for behalf of a client - benefit denied on the ground that Excise Duty has neither been paid by the appellant (job worker) nor by the client (principal) - As the appellant is the manufacturer of the pharmaceutical goods, demand of Service Tax is not sustainable - AT .....

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