https://www.taxtmi.com/caselaws?id=214042 Processing of unmanufactured tobacco by threshing, separation of lamina and stem, segregation, redrying and packing was treated on a prima facie basis as resulting in processed tobacco for purposes of the exemption notification. As a result, the applicant was not granted complete waiver of pre-deposit against the confirmed service tax demand arising from denial of exemption under Notification No. 13/2003-ST as amended. The stay was limited to the balance after partial deposit, and recovery was stayed only to that extent pending disposal of the appeals. en-us Tue, 22 Nov 2011 00:00:00 +0530 Mon, 18 Mar 2013 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214042 Processing of unmanufactured tobacco by threshing, separation of lamina and stem, segregation, redrying and packing was treated on a prima facie basis as resulting in processed tobacco for purposes of the exemption notification. As a result, the applicant was not granted complete waiver of pre-deposit against the confirmed service tax demand arising from denial of exemption under Notification No. 13/2003-ST as amended. The stay was limited to the balance after partial deposit, and recovery was stayed only to that extent pending disposal of the appeals. Case-Laws Service Tax Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214042