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2017 (9) TMI 29 - AT - Service TaxBusiness Auxiliary Services - whether the activity of blending and packing of tea on behalf of client would fall within the definition of Business Auxiliary Service? - Held that: - reliance placed in the case of COMMISSIONER OF INCOME TAX, KERALA Versus TARA AGENCIES [2007 (7) TMI 4 - SUPREME COURT OF INDIA], where it was held that the respondent's activity amounts to processing only and the activity does not amount to either production or manufacture - the activity of the appellants would not amount to manufacture - appeal allowed - decided in favor of appellant.
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