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2020 (2) TMI 1449 - CESTAT HYDERABADNature of Activity - manufacture or service - Process amounting to manufacture or not - activity of conversion of various spices into powder form out of the raw material supplied - Business Auxiliary services or not - divergent views - HELD THAT:- As there are contrary decisions of this Tribunal, therefore it would be in the interest of justice to refer the matter to Larger Bench of this Tribunal to decide the following issue : (a) Whether the activity of crushing, pulverising, converting and packing of spices into powder form amount to manufacture or not? (b) If not, whether service tax is payable under the category of ‘Business Auxiliary Services’ or not? The Registry is directed to place the matter before the Hon’ble President to examine the issue for constituting Larger Bench to decide the issue.
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