2018 (4) TMI 295

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.... Nos. 23248 - 23253 / 2017<br>Service Tax<br>SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Gopinath Menon & Shri Kuriyan Thomas, Advocates, For the Appellant Dr Harish, Deputy Commissioner (AR), For the Respondent Per: V. PADMANABHAN The six appeals are against the Order-in-Original No. 25 30/2009 dated&nbsp;&nbsp; The appellant is working as a 100% EOU ....

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....(19)(v) of the Finance Act 1994. Accordingly, service tax was demanded for the period April 2006 to March 2009. Challenging the demand of service tax in the impugned order, the present appeals have been filed. 2. With the above background, we heard Shri Gopinath Menon and Shri Kuriyan Thomas representing the appellant as well as Dr Harish/ learned DR representing Revenue, 3. The learned coun....

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....ufacture, Secondly he argued that the job charges received by the appellant cannot be subjected to levy of service tax under i Business Auxiliary Service' 4. The learned DR reiterates the impugned order. 5. The appellant in their factory receives raw-materials in the form of black tea which is subjected to various processes which result in two finished products - decaffeinated tea as well as....

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....ctly different from the raw-materials i.e. black tea. 6. We note that decaffeinated tea contains far lesser amount of caffeine than black tea and the same is packaged, marketed and perceive) differently he market. Consequently we have no doubt that the processes of extracting decaffeinated tea as well as caffeine from black tea amounts to process of manufacture. In the present case, since the e....