AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2009 (5) TMI 57
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (Final Order No. 180/2009-ST dt. 4.5.2009 certified on 4.6.2009 in Appeal No. ST/317/2007) Shri J.M. Sharma, Consultant for Appellant. Shri Vijay Kumar, DR for Respondent. Per D.N. Panda: Ld. Counsel Shri J.M. Sharma submits that the same transaction of manufacture which was involved in the appellant's own case reported in 2005 (66) RLT 27 (CESTAT-Del.) = 2004 (172) ELT.2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ure of meat is undisputed by the decisions of Tribunal and that remains undisturbed by any order of higher Court, a part of the manufacturing activity cannot be held to be "service" provided in piecemeal. Ultimate object of slaughtering was to manufacture meat. Such a manufacturing activity cannot be termed as service provided as a mechanized slaughter by Revenue. Ld. Counsel Shri Sharma draw our ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r exigibility of service tax under the category of mechanized slaughter house service. The authorities below have thoroughly examined and found that the appellant has not carried out manufacturing activity but provided service of slaughtering. Therefore, the appellant should pay service tax. 3.1 Heard both sides and perused the records. 3.2 We are guided by the ld. Counsel to know the scope ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... refrigerator van to transport the meat processed in the factory of the appellant. If manufacturing of meat involves slaughter and no manufacture of meat is possible without slaughter then slaughter service is to be disintegrated from manufacture for separate taxation if that is intention of legislation. No evidence was brought by revenue before us to hold the appellant a slaughter house slaughter....