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2013 (12) TMI 428 - CESTAT NEW DELHIDemand of service tax - Assessee gets milk from different milk unions for use in manufacture of Ghee and Milk Powder for them - Revenue raised demand Business Auxiliary Service - Held that:- appellant procures milk from different areas and no evidence came to record to show that such milk was supplied by any client. Such contrary factual aspect provides scope to understand that the appellant has been unreasonably brought to tax ambit. If the appellant procures milk itself for use in manufacture that totally out of scope of Service Tax law from levy of Service Tax. If it had been supplied milk by others for use in manufacture it falls in exclusionary category under Section 65(19) of the Finance Act, 1994 - Decided in favour of assessee.
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