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2019 (5) TMI 1229 - AT - Service TaxNature of activity - service or manufacture? - Business Auxiliary service - demand on the ground that job work undertaken by them amounts to production of goods as per Sec.65 (105) (zzb) of the Finance Act, 1994 - HELD THAT:- It is not in dispute that the definition of business auxiliary services prior to 16.06.2005 included “production of goods on behalf of the clients”. This definition has been revised and it became “production or processing of goods for, or on behalf of the clients” on 16.06.2005. In the instant case all the services were rendered for the client and not on behalf of them to some other party. As can be seen from the scope of work, the respondent only did some processing of the goods and had not produced any goods. There is no infirmity in the findings of the lower authorities that the services were not exigible to service tax during the relevant period. Appeal dismissed - decided against Revenue.
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