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2013 (9) TMI 511 - AT - Service TaxService tax demand – packaging services section 65(76B) – appellant provided packaging activity services in relation to fertilizer manufactured – Held that :- The activity of packaging undertaken in respect of fertilizer would form an integral part of the manufacturing activity and cannot be viewed as a service activity especially in the context of the packaging activity which excludes form its scope any activity of manufacture as defined in Section 2 (f) of the Central Excise Act, 1944 - fertilizer cannot be marketed without packaging, in the manner specified - packaging of fertilizer is a statutory requirement - marketing of fertilizer cannot be take place without packaging. Pre- deposit of duty – court granted unconditional waiver from pre-deposit of dues - stay granted.
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