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    <title>2009 (5) TMI 57 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the manufacturing activity of meat, which included slaughtering animals, could not be classified as a service for the purpose of service tax under the Finance Act, 1994. The Tribunal held that the slaughtering was an integral part of the manufacturing process aimed at producing meat and could not be isolated as a separate service. Consequently, the duty demand, confiscation, and penalties imposed on the appellant were set aside as the manufacturing activity did not fall within the taxable scope of service tax.</description>
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      <title>2009 (5) TMI 57 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=34582</link>
      <description>The Tribunal ruled in favor of the appellant, determining that the manufacturing activity of meat, which included slaughtering animals, could not be classified as a service for the purpose of service tax under the Finance Act, 1994. The Tribunal held that the slaughtering was an integral part of the manufacturing process aimed at producing meat and could not be isolated as a separate service. Consequently, the duty demand, confiscation, and penalties imposed on the appellant were set aside as the manufacturing activity did not fall within the taxable scope of service tax.</description>
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      <pubDate>Mon, 04 May 2009 00:00:00 +0530</pubDate>
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