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2019 (5) TMI 226 - AT - Service TaxNature of activity - service or manufacture - Business Auxiliary services - job work activity done by the appellant who returned the goods to the 100% EOU - demand of service tax - HELD THAT:- The issue whether the appellant is liable to pay service tax under the category of BAS for the job work activity done for 100% EOU has been analyzed by the Tribunal in the case of M/S. INTERPLEX ELECTRONICS INDIA PVT. LTD. VERSUS THE COMMISSIONER OF SERVICE TAX, BANGALORE [2013 (5) TMI 451 - CESTAT BANGALORE] where it was held that the process undertaken by the appellant amounts to manufacture and therefore they are not liable to pay service tax. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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