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2014 (12) TMI 204 - AT - Service TaxBusiness Auxiliary Service - Processing of Textile materials for chemical wash - Exemption under Notification No.14/2004-ST dated 10.9.2004 - Held that:- On scrutiny of the records of the appellants, it was noticed that the appellant had paid the amount towards ‘processing of textile materials for chemical wash charges to M/s. Testex, Swiss, Glancario and Reni Hendriks, Holand. So, there is no dispute of the fact that the appellant paid the charges for textile processing. Hence, they are eligible for exemption benefit under Notification No. 14/2004-ST dated 10.9.2004, as amended. In the present case, there is no dispute of the facts and therefore, in the facts and circumstances of the case, we find that the appellants are eligible for the exemption benefit. - Decided in favour of assessee.
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