2016 (4) TMI 627

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udhir Malhotra, Adv For the Respondent : Sh. M. R. Sharma, DR ORDER Per R K Singh The stay application seeking stay against order-in-original dated 31/3/2014 in terms of which service tax demand of Rs. 1,25,69,741/- was confirmed along with interest and penalties under business auxiliary services on the ground that the appellant provided business auxiliary service to BANAS Dairy. The s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpty tankers with clean water before return. And for that they get the payment at the rate of 78 paisa per liter of milk packed pouches inclusive of Cess, levies, taxes of all kinds. 2. Ld. Advocate for the appellant contended that as per Chapter Note 6 to Chapter 4 of Central Excise Tariff labelling or re-labelling of containers and re-packaging from bulk packs to retail packs or adoption of a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R's contention that the service rendered did not merely involve pasteurizing converting some milk into butter milk/curd and packing them into pouches but also several other activities, we find that the payment has received on the basis of per liter of the products packed in pouches and it is not possible nor is there any mechanism to identity the payments as would relate to each component of s....