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2023 (10) TMI 229 - CESTAT AHMEDABADLevy of service tax or not - Job-work - Sterilizing Services - eligibility for exemption Notification No.08/2005-ST - HELD THAT:- The very same activity on job work basis, in the case of appellant itself for the period prior to 01.07.2012 was considered by this Tribunal in UNIVERSAL MEDICAP LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2023 (6) TMI 788 - CESTAT AHMEDABAD], wherein the Tribunal has extended the benefit of 08/2005-ST to the job work activity of the appellant for the period prior to 01.07.2012. In the present case the Learned Commissioner (Appeals) has extended the benefit of Notification 25/2012-ST for the period after 01.07.2012. However, for the previous period Notification 08/2005-ST was denied. Since, the issue relates to Notification 08/2005-ST has been considered in the aforesaid decision by this Tribunal, The issue is no longer res-integra. Hence, following the decision, the appellant is not liable to pay service Tax on the job work activity carried out by them. Therefore, the demand for the period prior to 01.07.2012 is also not sustainable. Appeal allowed.
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