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Pharma Job Work Held as Manufacturing Activity, Not Renting Service for Service Tax Levy
Case Law Details
- Case Name
- Teena Labs Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Teena Labs Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad allowed the appeal filed by M/s Teena Labs Ltd against the Order-in-Original dated 28.02.2013 concerning levy of service tax on activities undertaken for M/s Aurobindo Pharma Ltd (APL).
The appellant was engaged in manufacture of bulk drugs and formulations and had entered into a job work agreement with APL for manufacturing products at the appellant’s facility. Under the agreement, the appellant received fixed conversion charges of Rs.2...
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