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2018 (4) TMI 295 - CESTAT BANGALORE100% EOU - Business Auxiliary Services - Manufacture - process of converting black tea into decaffeinated tea - whether the decaffeinated tea is distinctly different from the raw-materials i.e. black tea? Held that: - decaffeinated tea contains far lesser amount of caffeine than black tea and the same is packaged, marketed and perceived differently in the market. Consequently, the processes of extracting decaffeinated tea as well as caffeine from black tea amounts to process of manufacture - In the present case, since the entire output of the appellant is getting exported there may not be any requirement to discharge central excise duty. Business Auxiliary Services - Held that: - since the process amounts to manufacture, the same will go out of the purview of the definition of Business Auxiliary Service' under Finance Act 1994 - there can be no demand for service tax on the job charges. Appeal allowed - decided in favor of appellant.
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