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        Case ID :
        Service Tax

        The CESTAT held that the activity of packing bulk products into...

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

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The CESTAT held that the activity of packing bulk products into retail packs by the appellant or job workers amounts to 'manufacture' u/ss 2(f) and Chapter Notes 6 & 5 of Chapters 30 and 33 of the Central Excise Tariff Act, 1985. Consequently, no service tax is payable on such manufacturing activity. The Tribunal set aside the entire demand of service tax, interest, and penalties imposed on the appellants. It also held that the extended period of limitation invoked for confirming part of the demand was not applicable, as there was no suppression of facts, only an interpretation issue. The appeal was allowed.
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