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    <title>2018 (10) TMI 34 - CESTAT CHENNAI</title>
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    <description>The tribunal held in appeal ST/511/2010 and ST/676/2010 that the appellants were not liable to pay service tax under &#039;Business Auxiliary Service&#039; for activities related to production of goods on behalf of clients. The tribunal found the appellants&#039; activities amounted to &#039;manufacture&#039; based on processes carried out, allowing the appeals with consequential benefits and setting aside the demand for service tax, education cess, and penalties imposed by the department.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368068</link>
      <description>The tribunal held in appeal ST/511/2010 and ST/676/2010 that the appellants were not liable to pay service tax under &#039;Business Auxiliary Service&#039; for activities related to production of goods on behalf of clients. The tribunal found the appellants&#039; activities amounted to &#039;manufacture&#039; based on processes carried out, allowing the appeals with consequential benefits and setting aside the demand for service tax, education cess, and penalties imposed by the department.</description>
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      <pubDate>Tue, 25 Sep 2018 00:00:00 +0530</pubDate>
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