https://www.taxtmi.com/caselaws?id=204042 Processing and treatment of liquid chemical effluents for consideration was examined for possible classification as Business Auxiliary Service. Earlier decisions had held similar waste treatment or incineration activities outside that service head, and a Board circular stated that incineration or shredding of bio-medical waste does not amount to processing of goods or service provision on behalf of clients. Because the adjudicating authority had not considered the circular or the relevant precedents, the matter was remanded for fresh decision after proper reconsideration and a reasonable opportunity to the appellant. en-us Mon, 11 Oct 2010 00:00:00 +0530 Fri, 20 Nov 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204042 Processing and treatment of liquid chemical effluents for consideration was examined for possible classification as Business Auxiliary Service. Earlier decisions had held similar waste treatment or incineration activities outside that service head, and a Board circular stated that incineration or shredding of bio-medical waste does not amount to processing of goods or service provision on behalf of clients. Because the adjudicating authority had not considered the circular or the relevant precedents, the matter was remanded for fresh decision after proper reconsideration and a reasonable opportunity to the appellant. Case-Laws Service Tax Mon, 11 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204042