Packaging bulk goods into retail packs qualifies as 'manufacturing', exempting service tax.

The CESTAT determined that the activity of packing bulk products into retail packs constitutes 'manufacture' under section 2(f) and Chapter Notes 6 and 5 of Chapters 30 and 33 of the Central Excise Tariff Act, 1985. As a result, no service tax is applicable to such manufacturing activities. The Tribunal annulled the entire demand for service tax, interest, and penalties levied on the appellants. Furthermore, it ruled that the extended period of limitation was inapplicable due to the absence of fact suppression, deeming it merely an interpretation issue. The appeal was granted. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X