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2017 (10) TMI 614 - AT - Service TaxManufacture - Scope of Business Auxiliary Services - 'processing of goods' - whether the manufacturing of boilers and parts thereof on behalf of client would fall within the definition of Business Auxiliary Service? - Held that: - The Hon’ble Apex Court in the case of Commissioner of Income Tax, Kerala Vs. Tara Agencies [2007 (7) TMI 4 - SUPREME COURT OF INDIA] has held that On clear construction and interpretation of Section 35B(1A) of the Act, we are clearly of the opinion that the responden’s activity amounts to ‘processing’ only and the activity does not amount to either ‘production’ or ‘manufacture’. The term ‘processing’ has not been included in Section 35B(1A) of the Act, therefore, the respondent is not entitled for weighted deduction under Section 35B(1A) of the Act. The activity of the appellants would not amount to manufacture - appeal allowed - decided in favor of appellant.
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