2015 (7) TMI 670 - SCH - Service Tax

Packaging services - Assessee provide packaging service to fertilizer manufactured by other company - Supreme Court after hearing the parties did not find any good reason to interfere with the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal 2014 (11) TMI 277 - CESTAT MUMBAI , wherein Tribunal held that, appellant being a manufacturer is doing the packaging activity and does not fall under packaging activity defined in section 65(76b) of the Finance Act, 1994

Summary

The Supreme Court dismissed the Civil Appeal against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai in Order No.A/1550/14/CSTB/C-1 in Appeal No.ST/106/12/MUM, dated 17.09.2014. The appellant's appeal was heard, but the Court found no good ground to interfere with the Tribunal's decision.