Lamination of HDPE/PP Fabrics, Paper Bags, and Cotton Fabrics is Manufacturing, Not Liable for Service Tax u/s 2(f).

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....Business Auxiliary Service - The process of lamination carried on HDPE/PP fabrics, paper bags and cotton fabrics etc. amounts to manufacture within the meaning of section 2(f) of Central Excise Act, 1944 - no service tax liability.....