2012 (5) TMI 291

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..... esh Haavanur, SDR Per: P G Chacko (Oral): These applications filed by the appellants seek waiver of pre-deposit and stay of recovery in respect of certain amounts of service tax and penalty adjudged against them, brief, particulars of which are tabulated below: Sl. No. Appeal No. Service Tax demanded (Rs.) Period of Demand 1. ST/341/2011 8,71,89,193/- 01.01.2005 to 28.02.2010 2. ST .....

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..... ed by CBEC in Circular No. 143/12/2011-ST dated 26.05.2011. It has been admitted that the service relating to processing of tobacco is not taxable under the head 'Business Auxiliary Service'. But exemption from payment of service tax is claimed under the above Notification on the strength of the Board's circular ibid. After hearing learned SDR on the issue, we have found force in the arguments of .....

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..... orts Pvt. Ltd. is under the head 'Renting of Immovable Property'. The demand is a little over Rs.5,000/-. Justifiably, both sides have not dwelt much on it, considering the small amount involved. A solitary issue arising in the case of M/s. DTE Exports Pvt. Ltd. is whether certain amount of commission paid to foreign agents prior to 18.04.2006 is exigible to service tax at all. After hearing both .....

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