2019 (3) TMI 45

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...., Joint Commissioner/AR for the Respondent. ORDER Per: M.V. Ravindran. 1. These two appeals are directed against Orders-in-Appeal Nos. 18/2011 (G) ST & 19/2011 (G) ST dated 02.05.2011. 2. The relevant facts that arise for consideration are the appellants herein are registered with authorities for discharge of service tax under the category of 'goods transport agency services' and 'renting o....

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....drying, packing and exporting the same which is exempted from payment of service tax under notification 13/2003-ST. The adjudicating authority did not agree with the contentions raised and after following due process of law, confirmed the demands raised along with interest and also imposed penalties. Appeal preferred before the first appellate authority was also rejected. 3. Learned Senior Counse....

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.... India Ltd [2018 TIOL 2826 CESTAT]. It is his submission that the impugned order be set aside and appeal needs to be allowed. 4. Learned departmental representative, on the other hand, submits that the activity undertaken by the appellant herein of threshing and drying of tobacco will amount to processing as the elaborate processing is undertaken by the appellant. It is his submission that once t....

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....lant herein of threshing and drying of raw tobacco leaves would not come under category of 'Business Auxiliary Service' and is not a taxable activity. 6. As regards the taxability of the commission paid o foreign commission agent, under reverse charge mechanism, we find that the bench in the case of Olam Agro India Ltd (supra) and Kohinoor Foods Ltd (supra) specifically held that the transaction ....