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TMI Blog2011 (2) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - These two appeals are filed by the Revenue against the Order-in-Appeal No. 48 & 49/2009 Service Tax dated 15-4-2009. 2. The relevant facts that arise for consideration are that the respondent herein were engaged in (1) providing bulk storage facility in the warehouse for tea and (2) blending and packing of tea. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntested by the respondent/assessee before the adjudicating authority. The adjudicating authority after considering the submissions made before him held against the assessee and confirmed the demands. Aggrieved by such orders, assessee preferred appeals before the ld. Commissioner (Appeals). Ld. Commissioner (Appeals), by a common order set aside the Orders-in-original. Hence these appeals. 3.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Notification No. 6/2005 is effective from 1-3-2005 onwards whereas the period covered in the show cause notice is for the period from 2002-03 onwards. (c) It is submitted that the finding of Commissioner (Appeals) that packaging of tea gets exemption under Section 65(76b) of the Finance Act, 1994 is not correct as packing of tea does not amount to manufacture as per c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the submissions made by both sides and perusal of the records, we find that ld. Commissioner (Appeals) has set aside the demand of service on the appellant on the category of storage & warehousing of tea by holding that the exemption under order No. 1/2002/-S.T., dated 1-8-2002 will be available as the tea is a agricultural produce. We find from the grounds of appeal (as herein reproduced above) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to go into this aspect and hence we set aside the impugned order to that extent it upholds that the respondent/assessee is not liable to pay the service tax liability on the packaging services and remand the matter back to the adjudicating authority to re-consider the issue afresh after following the principles of natural justice. 7. Appeals are disposed as indicated herein above. (Operat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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