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2014 (11) TMI 277

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....ling Agency (NEHA), Goa is engaged in providing packaging activity services in relation to fertilizer manufactured by M/s Zuari Industries Ltd., Goa for which they are receiving certain consideration. The department was of the view that the activity undertaken by the appellant would come under the category of packaging services as defined in section 65(76b) of the Finance Act, 1994 and, therefore, they are liable to pay service tax. Accordingly, show cause notice was issued demanding the service tax for the period 16/06/2005 to 31/03/2010. The show cause notice was adjudicated and demand was confirmed along with interest and equal amount of penalty was also imposed and penalty of Rs. 5000/-. Aggrieved from the said order, the appellant is b....

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....ing activity has defined in section 65(76b) of the Finance Act, 1994, excludes the packaging of fertilizer since the said section excludes any activity which amounts to manufacture under section 2(f) of the Central Excise Act, 1944. He also relies on the decision of the Hon'ble High Court of Madhya Pradesh in the case of MaaSharda Wine Traders vs. Union of India reported in 2009(15)STR 3(M.P). Therefore, he prayed that as without packaging fertilizer cannot be marketed and therefore packaging is integrally connected with the completion of the manufacturing process and hence, the said activity squarely falls under section 2(f) of the Central Excise Act, 1944. He further submits that M/s Zuari Industries Ltd. have discharged the Central E....