AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2017 (9) TMI 29
X X X X Extracts X X X X
X X X X Extracts X X X X
.... For the Respondent : Shri K. P. Muralidharan AC ( AR ) ORDER Per: Bench The appellants are engaged in blending of tea and packaging such tea in pouches on behalf of their client. The department was of the view that such activities fall under Business Auxiliary Services and issued Show cause notice for demand of service tax, interest and proposing penalties for the period 10.09.2004 to 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....filed against the order of Commissioner (Appeals) upholding demand, interest and penalties under Section 77 and 78 of the Finance Act 1994. 2. On behalf of appellant, the Learned Counsel Shri. M. Karthikeyan submitted that the activities undertaken by appellant are only blending and packaging and it can be construed only as processing and not as production or manufacture of tea. He relied upon ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....missioner of Income Tax, Kerala Vs. Tara Agencies (supra) has discussed the activity and observed as under: All the three stages, namely, production, manufacturing and processing of tea can be enumerated as under. The tea is produced in the tea gardens. This first stage is called production of tea. The second stage is manufacture of tea. In this stage, the tea leaves are plucked from the tea bu....