https://www.taxtmi.com/caselaws?id=240439 The judgment addressed the confirmation of a Service Tax demand by the Commissioner of Service Tax, Kolkata, amounting to Rs.52,82,536/- along with interest and penalty under Section 78 of the Act. The petitioner's claim for immunity based on Notification No. 8/2005-ST was rejected due to a misconception in the adjudicating authority's understanding of the notification requirements. The appellate tribunal ruled in favor of the petitioner, emphasizing that the goods processed were returned to the client for manufacturing excisable goods, making them eligible for the benefits of the notification. The tribunal waived the pre-deposit requirement and stayed further proceedings pending appeal disposal. en-us Tue, 24 Sep 2013 00:00:00 +0530 Mon, 13 Jan 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240439 The judgment addressed the confirmation of a Service Tax demand by the Commissioner of Service Tax, Kolkata, amounting to Rs.52,82,536/- along with interest and penalty under Section 78 of the Act. The petitioner's claim for immunity based on Notification No. 8/2005-ST was rejected due to a misconception in the adjudicating authority's understanding of the notification requirements. The appellate tribunal ruled in favor of the petitioner, emphasizing that the goods processed were returned to the client for manufacturing excisable goods, making them eligible for the benefits of the notification. The tribunal waived the pre-deposit requirement and stayed further proceedings pending appeal disposal. Case-Laws Service Tax Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240439