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2009 (5) TMI 57 - AT - Service TaxMechanized Slaughter House Service – manufacturing concern – 100% WOU - held that - The term mechanized slaughtering house has been defined by Section 65(27) of the above Act. It means that a commercial concern engaged in the business of slaughtering of animal need not be engaged in processing of meat. When we understand the meaning given by law from the statutory provision, we are enable to conceive how the manufacturing unit can be converted to be a slaughter house - No evidence was brought by revenue before us to hold the appellant a slaughter house slaughtering of Bovine animals without manufacturing the meat. – Service tax is not payable.
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