2011 (3) TMI 1769

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.....KANTHA RAO For the Appellant : A RAJASHEKAR REDDYSR SC FOR CBEC For the Respondent : LAKSHMI KUMARAN SRIDHARAN ORDER COMMON JUDGMENT: (Per BPR, J) Since common question arises in all these appeals, they are taken up together for disposal. Shorn of all the details, at the outset the question that is involved for consideration is as to whether on the facts and circumstances, the a....

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....e category of taxable service for which the activities of the respondents would pertain. Admittedly, the facts are not in dispute. The respondents were granted facility of Centralized Registration during September 2004 with effect from 10-10-2004 and they paid service tax on their activity under the category of "Business Auxiliary Service" on the activity of the "Packaging Services' rendered by....

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....KCCI -WTC Building, K.G.Road, Bangalore has gone in detail into the various contentions urged from both sides and by referring to definition of "Cargo Handling Service" under Section 65 (23) of the Finance Act, 1994 and the Board's Circular dated 1-8-2002 cited across the Bar, and categorically found as a finding of fact that the party during the relevant period were liable for service tax under t....

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.... to pay service tax under the category of 'packaging service'. We have perused in depth again all the material and also taken into consideration the factual aspect, which is not much in dispute as already stated and prima facie we are in agreement with the conclusions as arrived at by the appellate tribunal. In this regard, it also amply makes clear by referring to Section 65 (23) of the Financ....