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2010 (11) TMI 243 - AT - Service TaxBusiness Auxiliary Service - Manufacture - The appellants manufacture ‘P or P medicines’on job work basis - The impugned goods containing alcohol are not chargeable to duty under the Central Excise Act, 1944 but are charged to duty under the MTPA. - the exclusion covers activities which amount to “manufacture under Section 2(f) of the Central Excise Act, 1944” - The exclusion is not limited to excisable goods - Provision makes it clear that all activities which amount to manufacture within the meaning given under Section 2(f) of the Central Excise Act, 1944 get excluded, whether or not such manufacture results in an excisable product charged to duty under the Central Excise Act, 1944, or under any other Act such as the MTPA or such manufactured product is totally exempt - The impugned goods are manufactured products, the activity of manufacturing the same by the appellants for their clients clearly falls outside the purview of the levy of service tax under the category ‘Business Auxiliary Service’ - Hence, set aside the impugned order and allow the appeal.
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