2010 (1) TMI 247

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..... is covered under the purview of ‘Business Auxiliary Service? Held that-In the light of the decision of Rubicon Formulations Pvt. Ltd. vs. CCE & Cus, Aurangabad 2010 -TMI - 76121 - CESTAT, MUMBAI, and held that the said activity taken over by the appellants amount to manufacture and the appellants are not liable to pay any service tax on the said activity under Business Auxiliary Service. Accordin .....

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..... ran, learned Advocate appearing on behalf of the appellants submits that the issue has been decided by this Tribunal in the case of Rubicon Formulations Pvt. Ltd. vs. CCE Cus, Aurangabad as reported in 2009-TIOL-1990-CESTAT-MUM wherein this Tribunal has held that the activity taken over by the appellant amounts to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Ac .....

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