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    <title>2014 (6) TMI 523 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the processing of tobacco leaves qualifies as an activity related to agriculture and is exempt from Service Tax. The judgment cited relevant notifications and circulars, relieving the appellant of the tax liability. Additionally, the Tribunal waived the pre-deposit requirement during the appeal process to prevent undue financial burden on the appellants, aligning with the government&#039;s intention to exempt such activities from Service Tax.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the processing of tobacco leaves qualifies as an activity related to agriculture and is exempt from Service Tax. The judgment cited relevant notifications and circulars, relieving the appellant of the tax liability. Additionally, the Tribunal waived the pre-deposit requirement during the appeal process to prevent undue financial burden on the appellants, aligning with the government&#039;s intention to exempt such activities from Service Tax.</description>
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      <pubDate>Thu, 06 Jun 2013 00:00:00 +0530</pubDate>
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