https://www.taxtmi.com/caselaws?id=211251 Coal grinding activity was treated as mere processing of goods during the relevant period, and that activity was not within the scope of business auxiliary service at that time because the wider inclusion of processing on behalf of others came later. On that basis, a strong prima facie case for interim relief was made out, and pre-deposit of service tax, interest and penalty was waived while recovery was stayed during pendency of the appeal. en-us Fri, 08 Jul 2011 00:00:00 +0530 Sat, 03 Mar 2012 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211251 Coal grinding activity was treated as mere processing of goods during the relevant period, and that activity was not within the scope of business auxiliary service at that time because the wider inclusion of processing on behalf of others came later. On that basis, a strong prima facie case for interim relief was made out, and pre-deposit of service tax, interest and penalty was waived while recovery was stayed during pendency of the appeal. Case-Laws Service Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211251