TMI Blog2018 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ir The facts of the case are that the appellants are clearing and forwarding, cum repacking agent of M/s Tata Chemicals Ltd. for the product common salt and soda ash and hold valid service tax registration under the category of C F Service. On the basis of information it was found that the appellants were not paying service tax on the packing charges received by them from M/s Tata Chemicals Ltd. for packing the product common salt, therefore, the SCN dated 22.11.2006 was issued which was culminated into adjudication order whereby demand of service tax under the category of packaging service was confirmed and interest and penalties were also demanded. Being aggrieved by the order in original, appellant filed appeal before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no further process either was required or carried out by the appellant. The only activity is packing activity, therefore, merely by packing activity, there is no transformation of the product salt, therefore, the activity does not amount to manufacture. She further submits that for the purpose of manufacture of Standards of Weights and Measure Rules is not relevant for Section 2(f). In this regard, he takes support from the judgment of this Tribunal in the case of Commissioner of Customs and Central Excise, Bhopal vs Proctor and Gamble Home Products 2004 (167) ELT 173 (Tri Del), wherein the activity in compliance with the provision of Package Commodity Rules, 1997 was held that the same is not amount to manufacture. 4. We have carefully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment relied upon by the Ld. Counsel in the case of New Era Handling Agency (supra) we find that this case is in respect of packing of fertilizer for which under the Essential Commodity Act, 1955 read with fertilizers Control Act, 1985 fertilizer cannot be marketed without packaging in manner specified under the said order. Moreover in such case, the assesse not having license authorizing sale of fertilizer in bulk. Therefore, the packaging of fertilizer is a statutory requirement, for this reason the Hon ble Tribunal held that activity of packing of fertilizer is amount to manufacture, whereas such conditions are not applicable in case of packing of salt, therefore, the facts in both the cases are entirely different, hence the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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