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    <title>2013 (11) TMI 550 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the processes carried out by the job worker constituted manufacturing based on legal precedents cited, contrary to the Revenue&#039;s contention that they were Business Auxiliary Services. The exemption under Notification No. 8/2005-ST was deemed inapplicable as the processed goods were exported without further manufacturing. As a result, the Tribunal admitted the appeal without pre-deposit and granted a stay on the collection of dues during the appeal process.</description>
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      <description>The Tribunal held that the processes carried out by the job worker constituted manufacturing based on legal precedents cited, contrary to the Revenue&#039;s contention that they were Business Auxiliary Services. The exemption under Notification No. 8/2005-ST was deemed inapplicable as the processed goods were exported without further manufacturing. As a result, the Tribunal admitted the appeal without pre-deposit and granted a stay on the collection of dues during the appeal process.</description>
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