https://www.taxtmi.com/caselaws?id=237889 For waiver of balance pre-deposit in a service tax dispute on GTA services used to transport flavoured milk, the exemption under Notification No. 33/2004-ST was examined for whether flavoured milk fell within the expression "milk." The material suggested flavoured milk was a processed product and did not clearly qualify as milk under the notification and relevant chapter note. Because the classification issue required fuller consideration at final hearing, complete waiver was not granted. Partial relief was extended by directing a deposit of Rs. 27,000, after which the balance pre-deposit was waived and recovery stayed during the appeal. en-us Thu, 29 Aug 2013 00:00:00 +0530 Mon, 20 Feb 2017 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237889 For waiver of balance pre-deposit in a service tax dispute on GTA services used to transport flavoured milk, the exemption under Notification No. 33/2004-ST was examined for whether flavoured milk fell within the expression "milk." The material suggested flavoured milk was a processed product and did not clearly qualify as milk under the notification and relevant chapter note. Because the classification issue required fuller consideration at final hearing, complete waiver was not granted. Partial relief was extended by directing a deposit of Rs. 27,000, after which the balance pre-deposit was waived and recovery stayed during the appeal. Case-Laws Service Tax Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237889