2010 (1) TMI 165

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....t. ORDER 1. The demand of service tax for the activities carried out by the appellants, namely, machining, drilling, turning, surfacing on iron castings received from M/s. Uni Tools, together with interest and imposition of penalty is challenged by the assessees herein. 2. I have heard both sides. I find merit in the submission that the activities carried out by the appellants amounted to 'proc....