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2013 (12) TMI 910 - CESTAT NEW DELHIWaiver of pre-deposit of Service tax - Penalty u/s 77 & 78 - Activity of packaging of paper - Held that:- packing activity in terms of sub-section 76(b) includes packaging of goods but does not include any packaging activity that amounts to ‘manufacture’ within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944. Said Section 2(f)(iii) defines ‘manufacture’ as a process which involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers or adoption of any other treatment on the goods to render the product marketable to the consumer - inasmuch as the paper becomes marketable only after the same is duly packed in the wrapping paper, the said activity has to be held as manufacturing activity - appellant has a good prima facie case in its favour so as to allow the stay petition unconditionally - Stay granted.
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