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2013 (8) TMI 334 - AT - Service TaxBusiness Auxiliary Services – Job Work - appellant has received raw herbs from the clients/customers for 'grinding' of the same - issue involved in the present appeal is whether the appellant is liable to service tax under head of Business Auxiliary Services during the period 10.09.2004 to 15.06.2005 - Held that:- The word 'processing' was included in the definition only with effect from 16.06.2005 - it is not legal on part on revenue to demand the service tax on the activity of grinding prior to 16.06.2005 – appeal allowed in the favour of the assessee.
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