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2015 (12) TMI 325 - AT - Service TaxBenefit of Notification No. 14/2004-S.T., dated 10-9-2004 - whether the service rendered in relation to supervision of making of tents, mosquito net, trousers and shorts can be covered in the scope of service provided in relation to textile processing - Held that:- The textile processing as commonly understood is to cover processes like singeing, bleaching, dyeing etc. of textiles. That apart, at a more fundamental level, if textiles and textile articles are to be treated as synonymous, then there was no need to mention them separately. Further garments, mosquito nets and tents etc. by no stretch of imagination can be called textiles. Indeed they are clearly articles of textiles and apparels. They have separate classification under the Central Excise Tariff. The observation of the Commissioner (Appeals) that textile and textile articles cannot be segregated in the context of providing service relating to textile is devoid of any basis whatsoever. - Decided in favour of Revenue.
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