https://www.taxtmi.com/caselaws?id=213432 The Tribunal granted waiver of pre-deposit and stay of recovery for the appellants in a case involving service tax on job work charges for processing tobacco under 'Business Auxiliary Service', freight paid to truck owners, and commission to foreign agents. The Tribunal ruled in favor of the appellants based on Circular No. 143/12/2011-ST and Notification No. 14/2004 ST, determining that the truck owners did not qualify as goods transport agents and exempting the minor portion of demand related to 'Renting of Immovable Property'. en-us Mon, 05 Sep 2011 00:00:00 +0530 Tue, 08 May 2012 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213432 The Tribunal granted waiver of pre-deposit and stay of recovery for the appellants in a case involving service tax on job work charges for processing tobacco under 'Business Auxiliary Service', freight paid to truck owners, and commission to foreign agents. The Tribunal ruled in favor of the appellants based on Circular No. 143/12/2011-ST and Notification No. 14/2004 ST, determining that the truck owners did not qualify as goods transport agents and exempting the minor portion of demand related to 'Renting of Immovable Property'. Case-Laws Service Tax Mon, 05 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213432