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2008 (1) TMI 105 - AT - Service TaxActivity of powder coating the furniture, electric panel boards, metal cabinets, stabilizers, etc. on job work basis – in view of amendment in definition of Business Auxiliary Services from 16.6.05, impugned process is liable to Service Tax , provided these processes do not amount to manufacture – this amendment is applicable to instant case – but as per not. 29/07 value of the goods & materials sold to the customer should be excluded(exempted) – matter remanded for calculation of tax liability
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