Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 920 - AT - Service TaxBusiness Auxiliary Services or manufacture? - activity of processing of raw-milk and packaging the same - Held that:- An identical issue has already been decided by the Tribunal in favour of the appellant in the case of M/S SHRI VRINDAVAN DAIRIES VERSUS CCE & ST, JAIPUR – I [2018 (6) TMI 804 - CESTAT NEW DELHI], where it has been held by the Tribunal that since the activity carried out by the appellant amounts to manufacture in terms of the specific deeming provisions inserted in Note 6 to Chapter IV of the Central Excise Tariff Act - there is no justification for levy of Service Tax on the same consideration. It is seen that the SCN as well as the impugned order has discussed, the leviability of Service tax only. With reference to the provisions, which were in existence prior to 01.07.2012. The adjudicating authority does not appear to have paid attention to the fact that the levy of Service Tax has been shifted to a negative list basis - Even under the new provisions w.e.f. 01.07.2012 we find that the activity undertaken by the appellant is specified under the negative list in Section 66D (f). Consequently, there is no justification for demand of Service Tax even for the period subsequent to 01.07.2012, even though, the relevant Notification No.34/2012-ST dated 20.06.2012 has since been rescinded. Appeal allowed - decided in favor of appellant.
|