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2017 (1) TMI 1550

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....For The Appellant : Shri Abhishek Jaju, Advocate For The Respondent : Shri Amresh Jain, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The short issue involved in this appeal is the appellant's liability to service tax under the category of Business Auxiliary Service for the activity of chilling the milk. 2. Heard both the sides and perused the appeal records. Both the....