2016 (12) TMI 1586

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....hanna, Authorized Representative (DR) ORDER B. Ravichandran (Technical Member) The appeal is against order dated 11/09/2012 of Commissioner (Appeals), Bhopal. The appellants are engaged in providing repair and maintenance and packing services to M/s Eicher Tractors. The dispute in the present case relates to service tax liability under the category of packaging activity liable to service tax in....

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....ture of final product, their activity is covered by scope of Section 2 (f) of Central Excise Act, 1994 which is excluded from service tax liability. 3. We have heard the learned AR. None appeared on behalf of the appellant. A letter dated 09/12/16 was received from the Advocate of the appellant to decide the case based on the submissions. 4. We have examined the appeal records and heard the lear....