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    <title>2015 (12) TMI 325 - CESTAT NEW DELHI</title>
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    <description>Supervision charges for making tents, mosquito nets, trousers and shorts were held outside Notification No. 14/2004-S.T. because the exemption covered services in relation to textile processing, understood as processes such as singeing, bleaching and dyeing of textiles. The articles involved were not textiles themselves but textile articles and apparels with separate tariff classification, so textile and textile articles could not be treated as synonymous to expand the exemption. The service therefore did not qualify for exemption, and Revenue succeeded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269021</link>
      <description>Supervision charges for making tents, mosquito nets, trousers and shorts were held outside Notification No. 14/2004-S.T. because the exemption covered services in relation to textile processing, understood as processes such as singeing, bleaching and dyeing of textiles. The articles involved were not textiles themselves but textile articles and apparels with separate tariff classification, so textile and textile articles could not be treated as synonymous to expand the exemption. The service therefore did not qualify for exemption, and Revenue succeeded.</description>
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      <pubDate>Fri, 02 Jan 2015 00:00:00 +0530</pubDate>
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