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2018 (2) TMI 147 - AT - Service TaxBusiness Auxiliary Services - appellants were doing powder coating on the aluminium channels / frames supplied by the customers - Held that: - issue is decided in the case of M/s. Hitech Industrial Lining Pvt. Ltd. Versus Commissioner of Central Excise, Salem [2017 (8) TMI 837 - CESTAT CHENNAI], where it was held that the appellant was only discharging job work much amounted to processing of goods and therefore did not involve any production of goods - appeal allowed - decided in favor of appellant.
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