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2009 (1) TMI 14 - CESTAT NEW DELHIActivity of fabrication of railway structures & ladders for towers, on the material supplied by principal - Such activity amounts to manufacture of excisable goods - “Business Auxiliary Service”, as defined in Finance Act, specifically excludes the activity that amount to manufacture within the meaning of section 2(f) of the Central Excise Act, from the ambit of the service tax and thus the activity carried out by the appellants does not attract any service tax – revenues’ appeal is rejected
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