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2023 (9) TMI 810 - AT - Service TaxClassification of services - Business Auxiliary services or not - appellants were engaged in the activity of production or not - HELD THAT:- The issue came up before this Tribunal in the appellants’ own case M/S FERRO SCRAP NIGAM LIMITED VERSUS CCE, RAIPUR [2014 (1) TMI 1049 - CESTAT NEW DELHI] and this Tribunal has observed that appellant’s activity prior to June 2005 cannot be held to be exigible to service tax under the category of BAS. Thus, the activity undertaken by the appellants is not taxable service - no service tax is payable by the appellants - appeal allowed.
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