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2013 (10) TMI 190 - AT - Service TaxBusiness Auxiliary Services - Job worker - Applicants were engaged in the manufacture of processing of scrap in the premises of their customers - Revenue was of the view that the assesses were engaged in rendering services of business auxiliary services particularly, production of goods on behalf of the applicants – Held that:- Following Sonic Watches Ltd. Vs. Commissioner of Central Excise, Vadodara [2010 (9) TMI 397 - CESTAT, AHMEDABAD ] and Rathour Engg. Works Vs. Commissioner of Central Excise, Chandigarh [2012 (9) TMI 413 - CESTAT, NEW DELHI] - Production of goods on behalf of the clients which does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944 - services undertaken by the appellants was not covered by the definition, no service tax was attracted – Stay Granted.
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