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2018 (4) TMI 1234 - AT - Service TaxBusiness Auxiliary services - Job-Work - process of electroplating - N/N. 8/2005-ST, dated 01.03.2005 - Held that: - it is clear that the appellant-assessee is a job worker, undertaking the electroplating work on the goods which were returned to the principal manufacturer, who in terms of the said notification is liable to discharge Central Excise Duty, if any payable on the same at the time of final clearance - the appellant-assessee cannot be brought under service tax liability - appeal allowed - decided in favor of appellant.
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