2012 (6) TMI 362

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..... not make the unmanufactured tobacco as processed tobacco, the applicants are eligible for the benefit of exemption notification – Held that:- after procuring the unmanufactured tobacco from the growers, undertakes processes. Product should be considered as 'processed tobacco' for the purpose of interpreting Notification No. 13/2003 and therefore they may not be eligible for the exemption. - stay g .....

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..... earned advocate for the applicant submits that the services of Commission Agent based in UK have been utilized in relation to marketing of unmanufactured tobacco. The applicant has been fastened the demand of Service Tax as recipient of the services of 'Business Auxiliary Services'. Since the processes undertaken like threshing and drying do not make the unmanufactured tobacco as processed tobacco .....

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..... segregating the stems into manageable sizes; redrying lamina through lamina dryer and redrying stems through stem dryer and thereafter the resultant products has been classified and packed. These processes undertaken by the applicant make the product as "processed tobacco" making them ineligible for the exemption Notification No. 13/2003 ST. 5. We have carefully considered the submissions from .....

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