Job work of making ‘Barbie Dolls’ out of parts received from client deemed as manufacture; not taxab

Service Tax : Activity of : (a) receiving parts of 'Barbie Dolls', 'Hot Wheel Kits', etc. from clients, (b) assembling them; and (c) clearing them in form of 'Barbie Dolls', 'Hot Wheel Kits' prima facie amounts to manufacture and not liable to service tax under Business Auxiliary Services