2014 (1) TMI 1197

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..... anufacture by Central Excise Tariff Act, 1985 shall not be “cargo handling service” while reading Section 65(19) of Finance Act, 1994 excludes manufacturing of excisable goods from the purview of business auxiliary service and immune from Service Tax. This shows that legislature has recognized the activity of “manufacture” to be free from Service Tax - when principal activity is “manufacture” acco .....

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..... unsel explains that oil can only be handled upon packing labelling which is considered to be principal activity. Such an activity according to Excise Tariff amounts to manufacture. Therefore, the adjudication shall not sustain to tax the appellant as a cargo handling service provider. 2. Revenue denies averment of the appellant. 3. Heard both sides and perused the record. 4. The precise is .....

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..... tivity which gave rise to succeeding activity in the composite activities decides the dominant character of the service. It appears from the issue framed by ld. Adjudicating authority that packing and labelling was the primary activity while secondary activity was movement of the packed goods. Therefore, following the rules of classification enacted in Finance Act, 1994 the activity of packing amo .....

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