Packing of export cargo not liable to Service Tax

HIGH COURT OF KERALA Beena Pradeep Versus Government of India W.A. No. 1800 OF 2011 FEBRUARY  16, 2012 JUDGMENT C.N. Ramachandran Nair, J. – The appellant challenged adjudication order issued by the 2nd respondent determining service tax liability on palletizing as “packaging activity” falling under section 65(76b) of Finance Act, 1994 in writ proceedings on the ground that order issued is without jurisdiction. 2. The learned Single Judge however following the decision of the Hon’ble Supreme Court in Union of India v. Zaicon Electronics, 2010 (255) ELT...