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2018 (8) TMI 486 - AT - Service TaxBusiness Auxiliary Service or Manufacture - supply the steam and electricity to M/s SAIL as per their requirement. Held that:- The issue is no more res-integra in view of the decision of the Tribunal in the case of CMS (India) Operations & Maintenance Co. P.Ltd. [2007 (5) TMI 74 - CESTAT, CHENNAI], where it was held that It is a settled position that electricity is goods manufactured in the sense envisaged in clause (f) of Section 2 of the Central Excise Act, 1944 - demand set aside - appeal dismissed - decided against Revenue.
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