TMI Blog2016 (12) TMI 1586X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - S. K. Mohanty (Judicial Member) And B. Ravichandran (Technical Member) For the Appellant : None (written submission) For the Respondent : Ranjan Khanna, Authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m tax benefit and exclusion of value of goods transferred. As such, the demand was brought down to ₹ 13,35,274/-. Penalties imposed on the appellant were also waived by the Appellate Authority invoking Section 80 of the Act. 2. In the present appeal, the appellant is contesting their liability to service tax under packaging activity. It is claimed that since packaging is incidental to man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that the concession of cum dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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