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2018 (7) TMI 692 - AT - Service TaxBusiness Auxiliary Service - LDPE lamination of unlaminated HDPE / PP woven fabrics received from various units - demand of service tax on the ground that the activity of lamination does not amount to manufacture - Held that:- The process of lamination carried on HDPE/PP fabrics, paper bags and cotton fabrics etc. amounts to manufacture within the meaning of section 2(f) of Central Excise Act, 1944 - demand of service tax do not sustain - appeal allowed - decided in favor of appellant.
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