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2013 (2) TMI 243 - AT - Service TaxNotification No. 14/2004-S.T – Process undertaken by assessee on tobacco leaves for his clients – Whether this amounts to rendering of “Business Auxiliary Services” – Or it is “manufacture” for the purpose of levy of duty of excise and, and no Service tax is leviable – Department alleged that the process undertaken by them on tobacco leaves amounted to rendering of “Business Auxiliary Services” by virtue of the amended definition and therefore they were liable to pay Service tax for the material period – Held that:- After the examination of the processes undertaken by the appellant on tobacco leaves, Prima facie, it was found that the product emerging at the end of this process had the essential character of the input (tobacco leaves). Therefore, the principle enunciated in the Board’s circular is prima facie applicable. - Appellants are prima facie eligible for exemption under Notification No. 14/2004-S.T. – Full waiver of pre-deposit and stay of recovery granted against the Service tax demanded under ‘BAS’. GTA services – In Lakshminarayana Mining Co. v. CST[2009 (9) TMI 71 - CESTAT, BANGALORE] it was held that a ‘Goods Transport Agency’, as statutorily defined, should provide service in relation to transport of goods by road by issuing consignment note - Commissioner observed to the fact that there was “plenty of case laws” against the assessee, but none was cited in the impugned order. Suffice it to say that the appellant in Appeal No. ST/410/2011 has made out a prima facie case against demand of Service tax under GTA services on the strength of decision of this Bench - Full waiver of pre-deposit and stay of recovery granted.
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