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2010 (9) TMI 397 - AT - Service TaxBusiness Auxiliary Services - Job worker - production of goods on behalf of the clients” which does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944 - appellant is engaged in electroplating (gold plating) of watch straps for various parties on job work basis - activity undertaken by the appellants in this case was similar to the one as existed in the case of Auto Coats (2009 -TMI - 34272 - CESTAT, CHENNAI) - it cannot be said that appellants have under taken job work on behalf of the clients, in view of the fact that there were only two parties to the transaction in this case, whereas where the production is on behalf of the clients, there would be three parties. Since, services undertaken by the appellants is not covered by the definition, no service tax is attracted - order is set-aside and appeal is allowed
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