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2015 (11) TMI 231 - CESTAT MUMBAI

2015 (11) TMI 231 - CESTAT MUMBAI - 2016 (41) S.T.R. 117 (Tri. - Mumbai) - Demand of service tax - activity of preparation of vegetables, fruits by processing the same & packing in consumer packs for their clients. - whether appellant is liable to discharge service tax liability under the category of "Business Auxiliary Services” or otherwise - Held that:- Appellant is preparing the vegetables by sorting, cleaning, boiling and freezing the same and subsequently packing it in unit packings to be .....

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s reproduced hereinabove. We do not have any hesitation to hold that such arguments put forth our view the activity of processing the vegetables by the appellant will be in relation to agriculture hence not liable to service tax under business auxiliary services. - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee. - Appeal No. ST/48/12 - Final Order No. A/3353/2015-WZB/STB - Dated:- 30-9-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the .....

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of "Business Auxiliary Services or otherwise. 4. We find that appellant is engaged in the activity of preparation of vegetables, fruits by processing the same & packing in consumer packs for their clients. Revenue is of the view that this activity amounts to rendering of services under business auxiliary services while it is the case of the appellant that by undertaking processing of vegetables they have undertaken an activity of manufacture and hence not covered under service tax liab .....

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e find that the said argument does not hold water inasmuch, the board vide circular number 143/12/2011 - ST dated 26/5/2011 has clarified the taxability of an activity of processing on behalf of client in relation to agriculture. The said circular is reproduced. "Subject : Processing for or on behalf of client, in relation to agriculture - causing sale or purchase of agricultural produce - reg . Representations have been received that client processing of tobacco involving threshing and dry .....

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or raw cashew, which are subject to client processing retains their essential characteristics at the output stage and therefore the processes undertaken on or behalf of client should be considered as covered by the expression in relation to agriculture'. Client processing which falls under business auxiliary service undertaken on the primary agricultural produce namely tobacco or raw cashew, does not result in any change in their essential character of tobacco or cashew. In the light of the .....

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