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    <description>The Tribunal rejected the revenue&#039;s appeal and upheld the decision that the services provided did not fall under business auxiliary services liable for service tax. It clarified the distinction between processing goods for clients and producing goods on behalf of clients to third parties, determining that the respondent&#039;s activities did not attract service tax liability.</description>
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      <description>The Tribunal rejected the revenue&#039;s appeal and upheld the decision that the services provided did not fall under business auxiliary services liable for service tax. It clarified the distinction between processing goods for clients and producing goods on behalf of clients to third parties, determining that the respondent&#039;s activities did not attract service tax liability.</description>
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