https://www.taxtmi.com/caselaws?id=241075 Processing activities were treated prima facie as Business Auxiliary Service under the limb covering production or processing of goods for or on behalf of clients, but the appellants relied on exemption notifications and small scale exemption to seek waiver of pre-deposit and stay of recovery. The first five appellants were found to have a prima facie case for complete waiver, as the record supported full stay relief at that stage. The remaining appellants were held prima facie eligible only for partial exemption, so limited pre-deposits were directed as a condition for stay of recovery. en-us Wed, 13 Nov 2013 00:00:00 +0530 Mon, 16 Dec 2013 16:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241075 Processing activities were treated prima facie as Business Auxiliary Service under the limb covering production or processing of goods for or on behalf of clients, but the appellants relied on exemption notifications and small scale exemption to seek waiver of pre-deposit and stay of recovery. The first five appellants were found to have a prima facie case for complete waiver, as the record supported full stay relief at that stage. The remaining appellants were held prima facie eligible only for partial exemption, so limited pre-deposits were directed as a condition for stay of recovery. Case-Laws Service Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241075