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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.
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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