TaxTMI 
TaxTMI 
2020 (2) TMI 1449
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....r, Advocates, for the Appellant. Shri L.V. Rao, AR, for the Respondent. ORDER Both the appeals are having a common issue. Therefore, they are taken up together. 2. The facts of the case are that the appellant is engaged in the activity of conversion of various spices into powder form out of the raw material supplied by M/s. Shalimar Chemical Works Ltd. The raw material supplied are turmer....
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.... Auxiliary Services' with effect from 1-9-2009, therefore there are liable to pay service tax. 3. Learned Counsel for the appellant submits that the process of crushing, grinding, packing of powder amounts to manufacture in terms of Section 2(f) of Central Excise Act, 1944 as they have satisfied the condition of process of manufacture as there is a process and number of processes, a new and ....
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....lant amounts to manufacture. 4. On the contrary, the Learned A.R. relied on the CBEC Circular dated 16-3-2000 to show that there is no manufacturing activity and no new products emerge. He also relied on the decision of this Tribunal in the case of Sara Spices v. CCE, Cochin [2018 (362) E.L.T. 151 (Tri. - Bang.)] to say that the activity of crushing of chilli to make chilli powder does not a....
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....shing, pulverising and making powder of the raw spices having different name, character and use. Further in the case of Krishna Chander Dutta (Spice) Pvt. Ltd. (supra), the Hon'ble Apex Court relied on Notification issued under Sales Tax Act, 1941 and relying on that notification, the Hon'ble Court held that turmeric and turmeric powder must also be treated as same goods which is not applicable to....