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Service Tax

Processing That Creates No New Commodity Not Taxable under BAS: CESTAT Hyderabad

Case Law Details

Case Name
Commissioner of Central Tax Vs Premier Tobacco Packers (CESTAT Hyderabad)
Date of Judgement/Order
Only available for paid members
Advertisement Commissioner of Central Tax Vs Premier Tobacco Packers (CESTAT Hyderabad) The appeal before the CESTAT Hyderabad arose from a dispute regarding the levy of service tax on activities undertaken by the respondent, who was engaged in trading tobacco and carrying out threshing and re-drying of tobacco leaves on a job work basis. The department alleged that the respondent had failed to discharge service tax on job work charges received for such processing, classifying the activity under Business Auxiliary Services (BAS), and issued a show cause notice demanding tax, interest, and p...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,675

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