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2010 (10) TMI 334 - CESTAT, AHMEDABADBusiness Auxiliary Services - Treatment of liquid chemical effluents generated at various industries for a charge - Liable to service tax along with inetrest and penalties - Board vide circular F. No. 131/111/2007-CX.-4, dated 13-7-2007, had taken a view that incineration/shredding of bio-medical waste can by no stretch of imagination be called as processing of goods - It was also observed that the activity does not qualify to be called as provision of service on behalf of clients. Held that: this circular was not considered by the original adjudicating authority - Therefore,the matter is required to be remanded to original adjudicating authority to consider the circular as well as the other decisions on the same issue and to pass a fresh order - Needless to say the appellants shall be given reasonable opportunity to present their case.
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