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2010 (1) TMI 204 - AT - Service TaxBusiness Auxiliary Services- The appellant had undertaken the job work of manufacturing alcohol-based perfumes and pharmaceutical products for various input-suppliers. According to the appellant, this activity stood excluded from the purview of “business auxiliary service” inasmuch as it amounts to ‘manufacture’ under section 2(f) of the Central Excise Act. In the light of the decision of Rubicon Formulations (P.) Ltd. v. CC,CE&ST 2010 -TMI - 76121 - CESTAT, MUMBAI, held that- the activity undertaken by the appellant is excluded from the purview of ‘business auxiliary service’ and the demand of service tax and penalties against the appellant are not sustainable. With this observation, we set aside the impugned order and allow the appeal.
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