Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Job work - service or manufacture? - appellants received worn out threaded die rolls from their customers for rework/remanufacturing/reconditioning - The nature of activity is not a manufacturing activity - liable to service tax under maintenance or repair services.
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