https://www.taxtmi.com/caselaws?id=248619 Pre-deposit of a service tax demand was waived pending appeal where the claimed levy arose from processing tobacco leaves in stages and related GTA services. The exemption notifications and later circulars indicated that processing tobacco for and on behalf of a client was treated as activity relating to agriculture and intended to fall outside service tax. That clarification also supported the view that the service was exempt, and insisting on interim deposit was considered likely to cause undue hardship. The appeals were therefore allowed to proceed without pre-deposit during their pendency. en-us Thu, 06 Jun 2013 00:00:00 +0530 Wed, 18 Jun 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248619 Pre-deposit of a service tax demand was waived pending appeal where the claimed levy arose from processing tobacco leaves in stages and related GTA services. The exemption notifications and later circulars indicated that processing tobacco for and on behalf of a client was treated as activity relating to agriculture and intended to fall outside service tax. That clarification also supported the view that the service was exempt, and insisting on interim deposit was considered likely to cause undue hardship. The appeals were therefore allowed to proceed without pre-deposit during their pendency. Case-Laws Service Tax Thu, 06 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248619