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    <title>2014 (2) TMI 99 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the power coating and chrome plating activities for motor vehicle parts constituted manufacturing processes under the Central Excise Act. Consequently, the demand for service tax under the Business Auxiliary Service category was deemed unsustainable. The appellant&#039;s appeal was allowed, and consequential relief was granted in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the power coating and chrome plating activities for motor vehicle parts constituted manufacturing processes under the Central Excise Act. Consequently, the demand for service tax under the Business Auxiliary Service category was deemed unsustainable. The appellant&#039;s appeal was allowed, and consequential relief was granted in accordance with the law.</description>
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