Servo-Med Industries (P) Ltd. v. CCE

32 GSTR 404Supreme Court of India2015#20469 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2018.

Judgments citing Servo-Med Industries (P) Ltd. v. CCE

Asst.C.I.T., Bellary vs. M/S Hothur Traders 100% Eou, Bellary

In the result, Revenue’s appeals for asst

ITA 32/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Jan 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazita No.32/Bang/2016 (Asst. Years 2010-11 & 2011-12) The Asst. Commissioner Of Income-Tax, Circle-1, Bellary. . Appellant Vs. M/S Hothur Traders 100% Eou, No.85,6,7&8, Infantry Road, Cantonment, Bellary. . Respondent Pan –Aaefh7705H. Co No.55/Bang/2016 (By Assessee) Appellant By : Shri Nagendra Prasad, Cit Respondent By : Shri B.S Balachandran, Advocate Date Of Hearing : 22-11-2017 Date Of Pronouncement : 19-01-2018

For Appellant: Shri Nagendra Prasad, CITFor Respondent: Shri B.S Balachandran, Advocate
Section 10ASection 10BSection 143(3)Section 40

…he activity of processing of iron ore constitutes ‘manufacture’ or ‘production’, namely, (i) Maruti Suzuki Ltd., Vs. CCE (2015) 32 GSTR 28 (SC); (ii) Satnam Overseas Ltd., Vs. CCE (2015) 32 GSTR 121 (SC) and (iii) Servo-Med Industries (P) Ltd., Vs. CCE (2015) 32 GSTR 404 (SC) 3.11.3 In the above decisions, the Hon’ble Apex Court laid down certain tests to decide whether a process is ‘manufacture’ or ‘process’. These tests, outlined in the decision in the case of ILC Industries Ltd., (Supra) are as under:- (i) Only that activity as a result of which a transformation has taken place viz., new different article emer…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 1009/BANG/2015[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…ch are different and/or new after a particular process, such goods being marketable as such. It is in this category that manufacture of goods can be said to take place. ” 12.9 Further, the Hon’ble Supreme Court in Servo-Med Industries (P) Ltd. vs. CCE (2015) 32 GSTR 404 (SC) held that process by which goods are made marketable cannot be called a manufacturing activity. Manufacture takes place on application of one or more processes, each process may lead to a change in goods but every change does not amount to manufacture. There must be something more i.e. there must be transformation by which something new and…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 1008/BANG/2015[2004-05]Status: DisposedITAT Bangalore20 Sept 2016AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…ch are different and/or new after a particular process, such goods being marketable as such. It is in this category that manufacture of goods can be said to take place. ” 12.9 Further, the Hon’ble Supreme Court in Servo-Med Industries (P) Ltd. vs. CCE (2015) 32 GSTR 404 (SC) held that process by which goods are made marketable cannot be called a manufacturing activity. Manufacture takes place on application of one or more processes, each process may lead to a change in goods but every change does not amount to manufacture. There must be something more i.e. there must be transformation by which something new and…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 767/BANG/2014[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…ch are different and/or new after a particular process, such goods being marketable as such. It is in this category that manufacture of goods can be said to take place. ” 12.9 Further, the Hon’ble Supreme Court in Servo-Med Industries (P) Ltd. vs. CCE (2015) 32 GSTR 404 (SC) held that process by which goods are made marketable cannot be called a manufacturing activity. Manufacture takes place on application of one or more processes, each process may lead to a change in goods but every change does not amount to manufacture. There must be something more i.e. there must be transformation by which something new and…

Servo-Med Industries (P) Ltd. v. CCE (32 GSTR 404) — Cited in 4 Judgments | BharatTax