Packaging Activity Amounts To ‘Manufacturing’, Service Tax Not Payable: CESTAT [Read Order]
The tribunal held that the appellant has been undertaking the activity of segregation of metal and slag, sizing and packaging, as per the requirement of their customers.
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax not payable on packaging activity as it is covered under the category of ‘manufacturing’. Deepak & Co, the appellant/assessee had been rendering the taxable service in the nature of ‘business auxiliary service’, but had not paid Service Tax…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
