2018 (7) TMI 920

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..... Sudhir Malhotra, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER PER: V. PADMANABHAN The present appeal challenges the Order-in-Original No.92/2014-15 dated 20.03.2015. During the period of dispute i.e. October 2012 to March, 2014, the appellant has entered into an agreement with M/s. Banaskantha District Co-Operative Milk Produces' Union Ltd. In terms of the sai....

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....2. In this connection, we heard Shri Malhotra, ld. Advocate for the appellant as well as Shri Sanjay Jain, the authorized representative of the Department. 3. The ld. Advocate submitted that the activities carried out by the appellant for the Banaskantha Dairy are the processes, which have been defined to be process of manufacture as per Chapter Note-6 to Chapter IV. Since such process have bee....

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....cable even to the present case. He however, added that the present case deals with the period subsequent to 01.07.2012, when the levy of Service Tax was changed to the negative list basis. Even for the period under dispute, the Id. Advocate added that the liability for payment of Service Tax does not arise, since the activity is covered under Section 66D (f) of negative list of services which deal....

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....W.e.f. 01.07.2012, the levy of Service Tax was changed to include all services other than the Negative List of Services specified in Section 66D of the Act. It is seen that the SCN as well as the impugned order has discussed, the leviability of Service tax only. With reference to the provisions, which were in existence prior to 01.07.2012. The adjudicating authority does not appear to have paid at....