{"id":298,"date":"2015-08-07T07:17:20","date_gmt":"2015-08-07T07:17:20","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=298"},"modified":"2021-07-14T11:35:04","modified_gmt":"2021-07-14T11:35:04","slug":"service-tax-shall-not-liable-in-respect-of-the-packaging-of-fertilizer","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/service-tax-shall-not-liable-in-respect-of-the-packaging-of-fertilizer\/","title":{"rendered":"SERVICE TAX SHALL NOT LIABLE IN RESPECT OF THE PACKAGING OF FERTILIZER"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Service tax shall<\/span> <span style=\"color: #0000ff; text-decoration: underline;\">not liable in respect<\/span><span style=\"color: #0000ff; text-decoration: underline;\"> of the packaging of fertilizer <\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Recently, the Supreme court in the case of\u00a0<span style=\"color: #000000;\"><em>Commissioner of Central Excise, Goa. v\/s M\/s. New Era Handling Agency, (2015) 59\u00a0\u00a0438 (SC),<\/em><\/span>\u00a0has held that manufacturing is not complete without packaging and therefore, packaging would be essential part of manufacturing and Service tax shall not liable in respect of the packaging of fertilizer under the ambit of packaging services.<\/p>\n<p style=\"text-align: justify;\">In the instant case, assessee was <span style=\"color: #000000;\">engaged in packaging of fertiliser manufactured by Z.<\/span> Department demanded service tax thereon. In that case Tribunal held that :<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">packaging of fertilizer is a statutory requirement as per Essential Commodity Act, 1955 and Fertiliser (Control) Order, 1985;<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">Fertilizer cannot be marketed without same; hence, manufacture is complete only when packaging is done and therefore, packaging would form an integral part of manufacture and excluded from scope of packaging services;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">There is no good ground to interfere with judgment of Tribunal. Hence, Appeal was dismissed and case was decided in favour of assessee.<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact: <a href=\"mailto:info@carajput.com\">info@caindelhiindia.com<\/a>\u00a0or call at\u00a0011-23343333<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Service tax shall not liable in respect of the packaging of fertilizer Recently, the Supreme court in the case of\u00a0Commissioner of Central Excise, Goa. v\/s M\/s. New Era Handling Agency, (2015) 59\u00a0\u00a0438 (SC),\u00a0has held that manufacturing is not complete without packaging and therefore, packaging would be essential part of manufacturing and Service tax shall not &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[632,695,647,830,78,142,146,123,116],"tags":[555,566,502,501,569,545,541,560,550,538],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/298"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=298"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/298\/revisions"}],"predecessor-version":[{"id":1346,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/298\/revisions\/1346"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}