https://www.taxtmi.com/caselaws?id=192222 Mere packing of bumpers for a tractor manufacturer, where no new product emerges, does not amount to manufacture under Section 2(f) of the Central Excise Act. The activity therefore remains within the taxable category of packaging service under Section 65(76)(b) of the Finance Act, 1994. On that basis, the service tax demand was sustained. The appellate authorities had also already granted cum-tax benefit, excluded the value of goods transferred, and waived penalties under Sections 77, 78 and 80 of the Finance Act, 1994. en-us Fri, 16 Dec 2016 00:00:00 +0530 Tue, 29 Aug 2017 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192222 Mere packing of bumpers for a tractor manufacturer, where no new product emerges, does not amount to manufacture under Section 2(f) of the Central Excise Act. The activity therefore remains within the taxable category of packaging service under Section 65(76)(b) of the Finance Act, 1994. On that basis, the service tax demand was sustained. The appellate authorities had also already granted cum-tax benefit, excluded the value of goods transferred, and waived penalties under Sections 77, 78 and 80 of the Finance Act, 1994. Case-Laws Service Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192222