itw India Ltd. Vs. Commissioner of C. Ex.

itw India Ltd. vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jul 12, 2006

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Citation: sooperkanoon.com/43097
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, N T C.N.B.
Decided On: Jul 12, 2006
Subject: MRTP

Case Summary

AI-generated summary - not the official court judgment text.

MRTP

Key legal issue: MRTP

Parties & Advocates

Appellant / Petitioner

itw India Ltd.

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2007)8STR530

Excerpt

2. the applicants filed this application for waiver of pre-deposit of service tax and penalty. the demand of service tax was confirmed after treating the applicants as cargo handling agency, which are undertaking the work of packing of the goods. the contention is that the applicants are not cargo handling agency. they are manufacturers of packing materials, which is supplied to various customers and they were simply packing all the goods. the applicants submitted that the activity of packing the goods under the scope of service tax vide entry no. 65(76b) (w.e.f. 16-6-2005) and thereafter they got themselves registered with the authorities. the applicants relied upon the stay order passed on 22-5-2006 by the tribunal in their own case.3. we find that the applicants were undertaking the activity of packing only. the tribunal vide stay order dated 22-5-2006 allowed the stay petition where demand is confirmed on the same grounds. by taking into consideration the activity of packing is specifically covered under the service tax w.e.f. 16-6-2005, prima facie, the pre-deposit of service tax and penalty is waived. the stay petitions are allowed.

Full Judgment

2. The applicants filed this application for waiver of pre-deposit of Service Tax and penalty. The demand of Service Tax was confirmed after treating the applicants as Cargo Handling Agency, which are undertaking the work of packing of the goods. The contention is that the applicants are not Cargo Handling Agency. They are manufacturers of packing materials, which is supplied to various customers and they were simply packing all the goods. The applicants submitted that the activity of packing the goods under the scope of Service Tax vide Entry No. 65(76b) (w.e.f. 16-6-2005) and thereafter they got themselves registered with the authorities. The applicants relied upon the Stay Order passed on 22-5-2006 by the Tribunal in their own case.

3. We find that the applicants were undertaking the activity of packing only. The Tribunal vide Stay Order dated 22-5-2006 allowed the stay petition where demand is confirmed on the same grounds. By taking into consideration the activity of packing is specifically covered under the Service Tax w.e.f. 16-6-2005, prima facie, the pre-deposit of service tax and penalty is waived. The stay petitions are allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties itw India Ltd. vs Commissioner of C. Ex. Same Subject MRTP Same Judge S Kang, Vice-, N T C.N.B.