This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Service Tax on Tobacco Processing as Activity Not Covered Under BAS: CESTAT Hyderabad
Case Law Details
- Case Name
- Green Leaf Tobacco Threshers Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Green Leaf Tobacco Threshers Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)
The appeal was filed against an Order-in-Original dated 11.01.2013, whereby service tax demand along with penalties was confirmed against the appellant. The dispute related to two issues: whether threshing and redrying of tobacco leaves undertaken on job work basis falls under “Business Auxiliary Service” (BAS), and whether service tax was payable under “Goods Transport Agency Service” (GTAS) for the period 01.10.2009 to 31.12.2011.
The department observed that the a...
Author Info
