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2010 (1) TMI 247 - AT - Service TaxBusiness Auxiliary Service- whether the activity of job work of manufacturing alcohol based perfumes for various input-suppliers amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 or is covered under the purview of ‘Business Auxiliary Service? Held that-In the light of the decision of Rubicon Formulations Pvt. Ltd. vs. CCE & Cus, Aurangabad 2010 -TMI - 76121 - CESTAT, MUMBAI, and held that the said activity taken over by the appellants amount to manufacture and the appellants are not liable to pay any service tax on the said activity under Business Auxiliary Service. Accordingly, we set aside the impugned order. Appeals are allowed with consequential relief, if any. Cross Objection is also disposed off in the above term.
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