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2018 (8) TMI 1517 - AT - Service TaxBusiness auxiliary services - Production of goods on behalf of client - activities of separating of scrap in the premises of RINL - Held that:- Tribunal in an identical/similar set of facts in the case of Ferro Scrap Nigam Ltd Vs CCE Raipur [2014 (1) TMI 1049 - CESTAT NEW DELHI], has allowed the appeal of the appellant therein by holding that appellant’s activity prior to June 2005 cannot be held to be exigible to service tax under the category of BAS - demand set aside - appeal dismissed - decided against Revenue.
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