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2013 (8) TMI 600 - AT - Service TaxManufacture or Business Auxiliary Service - multi piece packaging - Whether the activity undertook by the appellant amounts to manufacture or business auxiliary services - appellant undertakes multi-piece packaging which come under the category of ‘packing or re-packing of goods and would be an activity of ‘manufacture' - Department did not make any findings as to why the activity of multi piece packaging undertaken by the appellant would not come under the definition of ‘manufacture' – Notification NO. 8/2005-ST dated 01/03/2005 grants exemption from service tax if the goods, after undertaking the job-work, are returned to the supplier of the goods further manufacture – Held that:- The definition covers not only packing but also re-packing - multi-piece packaging is done on the soaps already packed - thus it would amount to repacking and accordingly the activity would be covered under the definition of ‘manufacture' under Section 2(f) (iii) – If the soap noodles are sold as such after mixing and packing/re-packing, then the activity undertaken by the appellant would amount to ‘manufacture' - for the activity of mixing of soap noodles and packing them in bags or re-packing from small packs to big packs also – matter remanded back – appeal allowed in the favour of assessee.
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