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2016 (4) TMI 627 - AT - Service TaxWaiver of pre-deposit - Demand of Service tax alongwith interest and penalties - Business auxiliary service to BANAS Dairy - Appellant contended that labelling or re-labelling of containers and re-packaging from bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture and hence not liable to service tax - Held that:- the payment has received on the basis of per liter of the products packed in pouches and it is not possible nor is there any mechanism to identity the payments as would relate to each component of service enumerated earlier. Prima facie the essential activity is that of pasteurizing of milk, converting some of it into butter milk/curd and then packing these products including milk in plastic pouches and these activities clearly amount to manufacture in terms of Chapter Note 6 to Chapter 4 of Central Excise Tariff. It is pointed out that under section 2(f) of Central Excise Act, 1944 manufacture includes any process which is specified in relation to any goods in the Section or Chapter Notes to the Central Excise Tariff as amounting to manufacture. therefore, complete waiver granted. - Stay granted
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