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2017 (5) TMI 1347 - AT - Service TaxWhether exemption provided for job work activities under N/n. 8/2005 dated 01.03.2005 should be considered as exempted service in terms of Rule 2(e) ibid for applicability of the embargo created in Rule 6 ibid? Held that: - The services in this case were exempted from payment of service tax under N/N. 8/2005-ST dated 01.03.2005 on the condition that the goods produced by the job worker of using raw material or some semi finished goods should be returned back to the client for use in or in relation to manufacture of any other goods, on which appropriate excise duty is payable. On fulfillment of such conditions, the appellant was extended the benefit of non-payment of service tax. Such exemption though conditional, is availed by the appellant - the mischief of Rule 6(3) of the CCR, 2004 will get attracted - appeal dismissed - decided against appellant.
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