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    <description>The appeal filed by the Revenue regarding the demand of service tax liability on the respondent for separating scrap at the premises of RINL under business auxiliary services was rejected. The 1st Appellate Authority found that no new product was created as a result of the activity, leading to the setting aside of the original order. The Tribunal upheld this decision, citing a previous case precedent. The impugned order was deemed legally sound and free from defects, resulting in the rejection of the Revenue&#039;s appeal.</description>
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      <description>The appeal filed by the Revenue regarding the demand of service tax liability on the respondent for separating scrap at the premises of RINL under business auxiliary services was rejected. The 1st Appellate Authority found that no new product was created as a result of the activity, leading to the setting aside of the original order. The Tribunal upheld this decision, citing a previous case precedent. The impugned order was deemed legally sound and free from defects, resulting in the rejection of the Revenue&#039;s appeal.</description>
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