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2017 (3) TMI 787 - AT - Service TaxBusiness Auxiliary Service - whether the activity of cutting and packing of lettuce, onion and salad mix would fall under the category of business auxiliary service under the Head of production or processing of goods for, or on behalf of client or not? - Held that: - an identical issue came up before the very same Bench in the case of Tasty Bite Eatables Ltd. [2015 (11) TMI 231 - CESTAT MUMBAI] wherein the Bench held for similar activity that the activity of processing the vegetables by the appellant will be in relation to agriculture hence not liable to service tax under business auxiliary services - demand set aside. Whether the appellant is required to discharge the service tax under Consulting Engineer service by way of reverse charge mechanism for transfer of technical know-how or otherwise? - Held that: - the said agreement entered by appellants with the foreign entity is in respect of transfer of technical know-how and design and drawing in order to establish the facility in India. We find that there is no consultancy or technical assistance extended given by the Engineering firm - similar issue decided in the case of CST vs. Leibert Corporation [2014 (3) TMI 265 - CESTAT MUMBAI], where it was held that The said service does not, in any way, relate to supply of technical know-how which the respondent has undertaken. Appeal allowed - decided in favor of appellant.
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