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2017 (5) TMI 885 - AT - Service TaxPackaging Activities - Liability of tax - The appellants are engaged in packing parts of tractors viz. “bumpers” - Held that: - the respondent shown the cost and an amount of 10% for supply of goods. Since these supply involve sale with profit of 10%, the said activity cannot be covered for service tax liability - appeal dismissed - decided against Revenue.
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