https://www.taxtmi.com/caselaws?id=419067 The appeal was filed by the Revenue against dropping the demand of service tax under Reverse Charge Mechanism for services received from contractors engaged in packaging finished goods. The Commissioner held that the packaging process amounted to manufacturing exempted under section 66D of the Finance Act, 1994. The Tribunal concluded that the packaging activity constituted a manufacturing process exempt from service tax, rejecting the Revenue's appeal. en-us Wed, 23 Feb 2022 00:00:00 +0530 Tue, 18 Oct 2022 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419067 The appeal was filed by the Revenue against dropping the demand of service tax under Reverse Charge Mechanism for services received from contractors engaged in packaging finished goods. The Commissioner held that the packaging process amounted to manufacturing exempted under section 66D of the Finance Act, 1994. The Tribunal concluded that the packaging activity constituted a manufacturing process exempt from service tax, rejecting the Revenue's appeal. Case-Laws Service Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419067