Manufacture or Business Auxiliary Service - multi piece ...

Multi-piece packaging of pre-packed soaps classified as 'manufacture' u/s 2(f)(iii); case remanded for tax verification.

August 22, 2013

Case Laws Service Tax AT

Manufacture or Business Auxiliary Service - multi piece packaging - The definition covers not only packing but also re-packing - multi-piece packaging is done on the soaps already packed - thus it would amount to repacking and accordingly the activity would be covered under the definition of ‘manufacture' u/s 2(f) (iii) - matter remanded back for verification - AT

View Source

← Previous Next →

Manufacture or Business Auxiliary Service - multi piece ...

Multi-piece packaging of pre-packed soaps classified as 'manufacture' u/s 2(f)(iii); case remanded for tax verification.

August 22, 2013

Case Laws Service Tax AT

You may also like:

Valuation - clearing soaps in bulk to job-worker without marking MRP - Job worker in turn were packing the individual soaps in multi-piece packaging - it is only just to...

CE - a multi-piece package if total weight exceeds 10gms, duty to paid under MRP

MRP based duty - original authority to ascertain from the relevant invoices if the goods have, indeed, been cleared as multi-piece packs with retail selling price...

This legal case deals with the applicability of Goods and Services Tax (GST) on the export of pre-packaged and labelled frozen shrimps. The key points are: According to...

The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For...

Levy of GST - export of pre-packaged and labelled rice - In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown...

Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

MRP based Valuation - chewing tobacco - The retail packages in the present case were exempted from declaring the retail price being less than 10 grams in weight. There...

MRP based valuation u/s 4A - The packages in which the assessee clears the goods namely mono-carton and shipper bags cannot be treated as multi-piece packs but only as...

Scope of the term Manufacture - deemed manufacture - the argument that putting a tag is not labelling or there is absence of container, etc., in our view, will defeat...

Process amounting to manufacture or not - packing/re-packing of the parts/components - these items were not brought under the ambit of Section 2(f)(iii) fiction of...

Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - no ITC could be claimed on the...

Process amounting to manufacture or not - soaps and detergent bars/cakes, detergent powder, shampoo, tooth paste, etc. in damaged condition, are collected and brought...

Reversal of CENVAT Credit - empty packaging material of inputs - On plain reading of the definition of ‘exempted goods’ as well as ‘final product,’ it is clear that the...

Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to...

Quick Updates: