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2018 (10) TMI 651 - AT - Service TaxManagement maintenance or repair service - appellants contended that they basically provided job work to Indian Oil Corporation within their factory premises and therefore they were not covered under the scope of management, maintenance or repair service - Held that:- The appellants were given the task of operating one of the plants of Indian Oil Corporation for producing crumb rubber modified bitumen. Non availment of Notification No.214/86-CE - Held that:- It is to state that notification permits removal of goods without payment of duty from the premises of the job worker when the premises of the job worker is away from the premises of the main manufacturer. In the present case because the job work was done within the factory of IOC, the question of availment of the Notification No.214/86-CE simply does not arise. It is incorrect to hold that a job worker necessarily has to avail of the exemption Notification No.214/86-CE. Further, as the process done by the appellants amounted to manufacture, the job work done by them did not fall in the category of service. Appeal allowed - decided in favor of appellant.
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