2024 (7) TMI 816

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..... - whether taxable under the category of design services or not? - it was held by CESTAT that The activity undertaken by the appellant is nothing but the manufacture of moulds and hence levy of service tax on such amount under the category of design services under Section 65(105)(zzzzd) of the Finance Act, 1994, is not justified. HELD THAT:- It is not required to interfere with the impugned judgmen .....

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