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Lalu Khan, Contractor Versus CCE, Bhopal

Manufacture - Packaging activity - liability to tax - The appellants are engaged in packaging bumpers for the tractors - Held that: - the claim of appellant that the activity performed by the appellant is packing of bumpers and no new product emerged after such packing, is not correct - The provisions of Section 2 (f) of the Central Excise Act are attracted in the present case - appeal dismissed - decided against appellant. - Service Tax Appeal No. 3902 of 2012 - 55944/2016 - Dated:- 16-12-2016 .....

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f packaging activity liable to service tax in terms of Section 65 (76) (b) of the Finance Act, 1994. The appellants are engaged in packaging bumpers for the tractors. The Original Authority on conclusion of the adjudication confirmed service tax liability of ₹ 17,63,468/- on the appellant. He also imposed penalties under Section 77, 78 on the appellant. On appeal, the Commissioner (Appeals) vide the impugned order granted relief by way of cum tax benefit and exclusion of value of goods tra .....

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