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2013 (11) TMI 1343 - CESTAT MUMBAIActivity manufacture or not - Demand of service tax - Job work – Held that:- Painting of Motor Vehicle parts is a part of manufacturing activity of Motor Vehicles as per section Note to Section XVII of Central Excise Tariff Act, 1985 – conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article amounts to manufacture – Decided against Revenue.
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