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    <title>2011 (8) TMI 309 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the yamming process did not amount to manufacture and was not liable for Service Tax as a Business Auxiliary service. The Tribunal found the revenue&#039;s arguments inconsistent and dispensed with the pre-deposit condition and penalty. Further instructions from the Commissioner were awaited for final disposal of the appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the yamming process did not amount to manufacture and was not liable for Service Tax as a Business Auxiliary service. The Tribunal found the revenue&#039;s arguments inconsistent and dispensed with the pre-deposit condition and penalty. Further instructions from the Commissioner were awaited for final disposal of the appeal.</description>
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