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2020 (2) TMI 1450 - AT - Service TaxNature of Activity - service or manufacture - Business Auxiliary Services or not - case of the appellant is that the processing charges received by it is not liable to be taxed under the category ‘Business Auxiliary Service’ as the process undertaken by it amounts to manufacture? - HELD THAT:- This Tribunal in similar facts held that process undertaken by the appellant amounts to manufacture as defined in Section 2(f) of the Central Excise Act. This is also the intent in Chapter Note 3 to Chapter Note 16 of the Tariff. We find that this note has been in the Chapter 16, both in the earlier 2005 Tariff and also in the subsequent to 2012-2016 Tariffs. Appeal allowed - decided in favor of appellant.
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