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2013 (11) TMI 1454 - AT - Service TaxDemand of service tax - Business Auxiliary Service - Grinding of wheat into wheat products - Manufacture under Section 2(f) - Held that:- Commissioner of Customs & Central Excise Coimbatore Zone as well as Director (CX.1), of Ministry of Finance, Department of Revenue had a view that conversion of ‘wheat’ into ‘wheat products’ like maida, suji etc., amounts to manufacture. It is noticed that the demand of service for the subsequent period was set aside by the Commissioner (Appeals), Madurai. Hence, the demand of tax under the service tax, prima facie, is not sustainable. Accordingly, the pre-deposit of tax along with interest and penalty is waived till the disposal of the appeal - Stay granted.
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