https://www.taxtmi.com/caselaws?id=220838 CESTAT, Bangalore held that the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery on both service tax demands. For the Business Auxiliary Service demand, the processing of tobacco leaves was found prima facie to retain the essential character of the input, making the Board circular relied on by the appellants prima facie applicable and supporting exemption under Notification No. 14/2004-S.T. For the Goods Transport Agency demand, reliance on Tribunal authority concerning the requirement of a consignment note established a prima facie case. Waiver of pre-deposit and stay of recovery were granted. en-us Wed, 21 Dec 2011 00:00:00 +0530 Mon, 11 Feb 2013 06:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220838 CESTAT, Bangalore held that the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery on both service tax demands. For the Business Auxiliary Service demand, the processing of tobacco leaves was found prima facie to retain the essential character of the input, making the Board circular relied on by the appellants prima facie applicable and supporting exemption under Notification No. 14/2004-S.T. For the Goods Transport Agency demand, reliance on Tribunal authority concerning the requirement of a consignment note established a prima facie case. Waiver of pre-deposit and stay of recovery were granted. Case-Laws Service Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220838