TMI Blog2010 (10) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ew 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 au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax of Rs. 34,95,493/- has been confirmed against the appellants. Further, interest has been demanded and penalties under various sections of Finance Act, 1994 have been imposed. 2. Learned advocate on behalf of the appellants submitted that in the case of Bharuch Enviro Infrastructure Limited - 2008 (12) S.T.R. 622 (Tri. - Delhi.) it was held that treatment of bio-medical waste incineratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we take notice of the fact that 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. We find that this circular was not considered by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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