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2017 (11) TMI 1107 - AT - Service TaxClassification of services - activities of unitisation, strapping and packeting undertaken in terms of contract with M/s BSP, Bhilai, in the client’s premises - whether classified under Cargo Handling Services or otherwise? - Held that: - the very same issue in the assessee-Appellants‟ own case was subject matter of the decision before the Apex Court Signode India Limited Versus Commr. of Cen. Excise & Customs-II [2017 (3) TMI 934 - SUPREME COURT OF INDIA], where it was held that All activity undertaken by the appellant, though related to packing activity, is at a stage when the goods are yet to clear the factory gate as manufactured goods for onward transportation. Prior to the amendment made by the Finance Act of 2005 with effect from 16.06.2005, the appellant would not be liable to pay service tax on the service rendered by it in terms of Section 65(23) read with Section 105(zr) of the Act. The demand of Service Tax on the assessee-Appellants for the relevant period will not arise - appeal allowed - decided in favor of appellant-assessee.
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