9911796707
TMI Blog2023 (5) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 08/2004 ibid. undoubtedly covers, inter alia, Tea, but, as specified therein, does not include manufactured products such as sugar, edible oils, processed food and processed tobacco. Therefore, the activity of manufacture is limited to products such as sugar, edible oils, processed food and processed tobacco and nothing beyond that - the production of Black Tea involves processes for which there is no bar in the said Notification. Further, the said Notification does not distinguish between Tea or Green Tea or Black Tea, and it is also well understood that there is no alteration to the essential characteristic other than, perhaps, making it marketable as either Green Tea or Black Tea. Even the processes involved in converti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 2(i)(d)(iv) of the Service Tax Rules, 1994, by terming the same as import of service in terms of the Taxation of Service (Provided Outside India and Received in India) Rules, 2006 read with Section 66A of the Finance Act, 1994. 3.2 Consequent thereto, they were alleged to be liable to pay Service Tax and the appellant, not having remitted the Service Tax, the same came to be proposed to be demanded vide Show Cause Notice C. No. V/BAS/30/17/2011-ST(ADJ) dated 27.06.2011 by the Assistant Commissioner, Coonoor Division. It also appears that while issuing the said Show Cause Notice, the larger period under Section 73(1) of the Finance Act, 1994 was invoked, thereby proposing inter alia to demand the Service Tax on the business auxiliary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible to exemption as claimed by it? 7.1 Notification No. 08/2004-S.T. dated 09.07.2004 came to be issued by amending various Notifications and one of such Notifications being Notification No. 13/2003-S.T. dated 20.06.2003, to which an amendment was brought in vide this Notification, to the following effect: - S. No. Notification No. and date Amendments (1) (2) (3) .. .. .. 2. 13/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 504 (E) dated the 20th June, 2003] In the said notification,- (i) in the preamble, for the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural produce. 8. The impugned Order-in-Appeal has upheld the denial of benefit of the above Notifications on the ground that Black Tea is manufactured by the appellant after multiple processes wherein green tea leaf is converted into Black Tea, which would fall under Chapter 9 of the CETA, 1985 and that the same would no longer remain an agricultural produce of green leaf tea. It has also been held that the same is a commercially different product having distinct name, character and usage as well. The First Appellate Authority has also referred to various decisions to hold that the manufacture would result in bringing into existence a new substance since the same is a result of one or more processes through which a different article w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
