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2012 (6) TMI 362 - CESTAT, BANGALOREDemand of Service Tax, interest and penalty - services of Commission Agent based in UK - Business Auxiliary Services - denial of exemption Notification No.13/2003-ST – contention of appellant that processes undertaken like threshing and drying do 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 granted partly.
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