https://www.taxtmi.com/caselaws?id=250530 Service tax on LPG bottling in cylinders was challenged on the footing that the activity did not prima facie fall under Business Auxiliary Service. The Tribunal noted earlier appellate treatment of LPG bottling as Packaging Service and found that the present demand, based on an ancillary-to-sale-and-marketing theory, was not clearly sustainable at the interim stage. On that prima facie assessment, it granted complete waiver of pre-deposit and stayed recovery pending appeal. en-us Wed, 25 Jul 2012 00:00:00 +0530 Sun, 17 Aug 2014 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250530 Service tax on LPG bottling in cylinders was challenged on the footing that the activity did not prima facie fall under Business Auxiliary Service. The Tribunal noted earlier appellate treatment of LPG bottling as Packaging Service and found that the present demand, based on an ancillary-to-sale-and-marketing theory, was not clearly sustainable at the interim stage. On that prima facie assessment, it granted complete waiver of pre-deposit and stayed recovery pending appeal. Case-Laws Service Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250530