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2023 (9) TMI 818 - SC ORDERValuation - completion and finishing services - inclusion of value of materials consumed while providing the finishing services - it was held by CESTAT that appellant has correctly discharged Service Tax on the service portion - HELD THAT:- There are no ground to interfere with the impugned Order dated 31.10.2019 passed by the Customs Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai. Appeal dismissed.
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