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SERVICE TAX LIABILITY ON AN ACTIVITY TO COMPLY WITH STATUTORY REQUIREMENTS

SERVICE TAX LIABILITY ON AN ACTIVITY TO COMPLY WITH STATUTORY REQUIREMENTS - Service Tax - By: - Mr. M. GOVINDARAJAN - Dated:- 27-8-2015 - In Commissioner of Central Excise, Indore V. Ankit Consultancy Limited - 2006 (10) TMI 61 - CESTAT, NEW DELHI the Tribunal held that services rendered for the preparation of voter identity card will not amount to Business Auxiliary Service and liable to service tax, since it is the statutory obligation. In New Era Handling Agency V. Commissioner of Service Ta .....

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e was issued for the period from16.06.2005 to 31.03.2010 and adjudicated along with interest. Equal amount of penalty was also imposed. The appellant filed appeal before the Tribunal. The Tribunal found that as per the Essential Commodities Act, 1955 read with Fertilizer Control Order, 1985, made it clear that fertilizer cannot be marketed without packaging in the manner specified in the said order. As per clause 19 of the said order there are some restrictions on manufacture, sale and distribut .....

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ry manufacturer and pool handling agency shall in regard to packing and marking of containers of fertilizers comply with the requirements provided in that clause. The Tribunal thus held that packaging of fertilizer is a statutory requirement for sale of fertilizer and will not attract the levy of service tax. The Tribunal further found that the sale of fertilizer in bulk requires a license to sell in bulk. As the appellant is not having such licence, therefore packaging is a statutory requiremen .....

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. Therefore the Tribunal held that the activity of the appellant in respect of fertilizer would form an integral part of manufacturing activity and cannot be said to be a service activity, especially in the context of packaging activity as defined in Section 65 (76b) which excludes from its scope any activity of manufacture as defined in Section 2(f) of the Central Excise Act, 1944. Against the said order of the Tribunal the Revenue filed appeal before Supreme Court. The Supreme Court held that .....

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ices and confirmed the demand. The Tribunal held that the activities do not amount to Business Auxiliary Service and not liable to service tax. Against this order the Revenue filed appeal before the High Court. The High Court held that the work done by the respondent assessee pertains to discharge statutory functions by the Department under Motor Vehicles Act and the same does not amount to customer care, promotion, marketing of services incidental or ancillary to the support services. The High .....

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