The tribunal held that as the activity of electroplating amounts to manufacture and service tax is not payable.
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of electroplating amounts to manufacture and service tax is not payable. Daljeet Singh Versus, the assessee appellant is in the business of electroplating filter components of motor vehicles on a job-based basis for various manufacturers of auto parts….
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