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    <title>2021 (9) TMI 1544 - CESTAT HYDERABAD</title>
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    <description>The Larger Bench of the Tribunal determined that the process of converting whole spices into powder constitutes manufacturing, aligning with established judicial precedents. Consequently, the appeals were allowed, overturning the Commissioner (Appeals)&#039;s orders from August 2013 and October 2014, which had confirmed the demand for service tax under &#039;business auxiliary service.&#039; This decision clarified the manufacturing status of spice conversion and its implications for service tax liability.</description>
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      <description>The Larger Bench of the Tribunal determined that the process of converting whole spices into powder constitutes manufacturing, aligning with established judicial precedents. Consequently, the appeals were allowed, overturning the Commissioner (Appeals)&#039;s orders from August 2013 and October 2014, which had confirmed the demand for service tax under &#039;business auxiliary service.&#039; This decision clarified the manufacturing status of spice conversion and its implications for service tax liability.</description>
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