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2011 (8) TMI 789 - AT - Service TaxDemand - Business Auxiliary services - job work - Prima facie, the products emerging after processes undertaken by the applicant which is decaffeinated tea is commercially different from the black tea supplied by the supplier who is another 100% EOU - the processes involved is a chemical process known as solvent extraction method and considering the nature of raw materials, the processes undertaken on the said raw materials and the end-product, we are, prima facie, in agreement with the claim of the applicant that they are undertaking manufacture of excisable goods on job work basis - pre-deposit waived
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