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2016 (12) TMI 1586 - AT - Service TaxManufacture - Packaging activity - liability to tax - The appellants are engaged in packaging bumpers for the tractors - Held that: - the claim of appellant that the activity performed by the appellant is packing of bumpers and no new product emerged after such packing, is not correct - The provisions of Section 2 (f) of the Central Excise Act are attracted in the present case - appeal dismissed - decided against appellant.
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