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2017 (5) TMI 56 - AT - Service TaxClassification of service - execution of work related to fabrication, machining and assembly etc - classified under the head Manpower Recruitment or Supply Agency Service or are job-work - Held that: - During the relevant time, the position was not clear as there was conflicting decisions. Moreover, in the instant case, when question of interpretation is involved, certainly penalty is not leviable - appeal dismissed - decided against Revenue.
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