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2015 (10) TMI 779 - AT - Service TaxJob work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not – Appellant contested that medicines manufactured containing alcohol undoubtedly arise out of manufacturing process – Revenue contented that exemption from payment of service tax under business auxiliary services can be claimed only when excisable goods are manufactured. Held That:- Appellant is manufacturer of medicines which contains alcohol which amounts to manufacture and exemption from service tax is available to a job worker in such case - Basic thrust of the Revenue that activity of manufacturing is not there, is on wrong footing and products manufactured by the Appellant are chargeable to Excise duty - Impugned order is unsustainable – Appeal is allowed - Decision made in the cases of Rubicon formulations Pvt. Ltd., Vs. C.C., C.E. & S.T., Aurangabad [2009 (11) TMI 356 - CESTAT, MUMBAI] and Midas Care Pharmaceuticals Vs. Commr. Of C. Ex. Aurangabad [2010 (1) TMI 247 - CESTAT, MUMBAI] followed - Decided in favour of the assessee.
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