https://www.taxtmi.com/caselaws?id=252960 The Tribunal held that the appellant, engaged in packaging services for fertilizer manufacturing, is involved in manufacturing activity rather than providing separate packaging services. The packaging of fertilizer was deemed integral to the manufacturing process, as without it, the product cannot be marketed. Therefore, the appellant was not liable to pay service tax for packaging services, and the appeal was allowed in their favor, setting aside the order confirming the tax liability. en-us Wed, 17 Sep 2014 00:00:00 +0530 Wed, 01 Jul 2015 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252960 The Tribunal held that the appellant, engaged in packaging services for fertilizer manufacturing, is involved in manufacturing activity rather than providing separate packaging services. The packaging of fertilizer was deemed integral to the manufacturing process, as without it, the product cannot be marketed. Therefore, the appellant was not liable to pay service tax for packaging services, and the appeal was allowed in their favor, setting aside the order confirming the tax liability. Case-Laws Service Tax Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252960