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2017 (5) TMI 885 - CESTAT NEW DELHI

2017 (5) TMI 885 - CESTAT NEW DELHI - TMI - Packaging Activities - Liability of tax - The appellants are engaged in packing parts of tractors viz. “bumpers” - Held that: - the respondent shown the cost and an amount of 10% for supply of goods. Since these supply involve sale with profit of 10%, the said activity cannot be covered for service tax liability - appeal dismissed - decided against Revenue. - Appeal No.ST/3697/2012 (DB) & ST/CO/55493/2013 - Final order No.52610/2017 - Dated:- 23-3-2017 .....

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tors. 2. The dispute in the present case relates to service tax liability under the category of Packaging Activities in terms of Section 65(76)(b) of the Finance Act, 1994. The appellants are engaged in packing parts of tractors viz. bumpers . 3. During the course of argument, the ld. Counsel for the respondent brought to our notice that they have filed an appeal against the impugned order and the said appeal was decided by the Tribunal vide Final Order No.55944/2016 dated 16.12.2016. In the sai .....

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t emerged after such packing. The provisions of Section 2(f) of the Central Excise Act are not attracted in the present case. After detailed examination, the lower authorities held that the appellants are liable to service tax under packaging activity service. We find nothing in the present appeal to persuade us to interfere with the findings of the lower authority. There is no contest on the factual finding. The legal positions have been examined correctly by the lower authorities. We also note .....

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Revenue contested the impugned order with reference to exclusion of value of materials supplied in the taxable value of service tax. We note that the impugned order examined this issue specifically. The respondents raised bills for an amount of cost incurred in purchase of various items supplied to M/s. Eicher. The Commissioner (Appeals) examined the purchase bills and bills raised by the respondents. He recorded that the respondent shown the cost and an amount of 10% for supply of goods. He hel .....

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ir activity whether covered by service tax nor, therefore, there was reasonable cause on their part in not depositing the service tax in time. Therefore, I am of view that notwithstanding anything contained in Section 76 and 77 of the Finance Act, 1994, the appellant is entitled for the benefit of Section 80 of the Finance Act, 1994 and accordingly based on the larger bench s decision in the case of ERA Engineering Ltd. C/s. CCE, Chennai - 2006 (3) STR 429 (Tribunal - LB) hold that no penalty sh .....

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